Fiduciary Accounting Answer Book
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An overview of fiduciary responsibility
How situs impacts a will or trust
The Uniform Principal & Income Act
How to properly allocate income taxes between income and principal
Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter
This publication allows the drafter to determine which portions of the Principal and Income Act to override or exclude in drafting and provides the drafter with timely information by subject matter to determine what impact the Principal and Income Act has on various assets owned by the estate or trust.
This book is a must desktop reference for all fiduciaries, trust officers, accountants and attorneys who practice in this area to any degree. It offers all the information needed to ensure compliance with critical fiduciary accounting principles.
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