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ESTATES AND TRUSTS
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actually realized by the trust in any year, the current bene ciary of a unitrust is entitled to an amount equal to a xed percentage of the value of the trust s assets determined annually As a result, the trustee is free to invest for total return absent the need to produce suf cient income to satisfy the current bene ciary By adopting the unitrust alternative, the trustee is relieved of the obligation to determine each year whether an equitable adjustment is warranted In addition, the unitrust approach provides the current bene ciary with the certainty of knowing what he or she is entitled to each year instead of having to await the trustee s possible exercise of its discretionary adjustment power
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All of the statutes give testators and grantors the ability to opt out of the statutory language by de ning how they want principal and income to be recognized and charged The UPAIA in effect in a given state is operative only if the trust document or will is silent The US Treasury Department and Internal Revenue Service have recognized this new trend in trust accounting and have issued Proposed Treasury Regulation Section 1643(a) through (d) The following describes the principal and income rules under the UPAIA of 1962 Trustees are advised to seek to professional counseling to determine whether the 1962 or 1997 revised rules are in effect in their respective state (i) Receipts of Principal The following ten receipts of cash or other property have been held to be part of the corpus of the trust and therefore to belong to the remainderman or persons entitled to the corpus: 1 Interest accrued to the beginning of the trust Bond coupons are not apportioned in the absence of a statute providing for such a division 2 Rent accrued to the beginning of the trust Under the common law, rent was not apportioned according to the time expired 3 Excess of selling price of trust assets over their value in the original inventory or over its purchase price Appreciation, in general, belongs to the trust corpus 4 The value of assets existing at the time the original inventory was taken but not included in the inventory 5 Dividends (see discussion below) 6 Proceeds of the sale of stock rights 7 Pro t from the completion of executory contracts of a decedent 8 Pro ts earned prior to the beginning of the trust on the operations of a partnership or sole proprietorship 9 Insurance money received for a re that occurred prior to the date of the beginning of the trust, or after that date if the property is in the hands of the trustee for the bene t of the trust in general 10 If trust property is mortgaged, the proceeds may be said to be principal assets, although there is no increase in the equity of the remainderman (ii) Disbursements of Principal The following 12 payments, distribution, and exhaustion of assets have been held to be chargeable to the corpus: 1 Excess of the inventory value or purchase price of an asset over the amount realized from its sale 2 Payment of debts owed, including accruals, at the date of the beginning of the trust 3 Real estate taxes assessed on or before the date of the beginning of the trust In the case of special assessments made during the administration of the trust, the remainderman may pay the assessment and the life tenant may be charged interest thereon annually during the life of the trust, or else some other equitable adjustment will be made between them
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