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Code · Washington · Title 11 — Probate and Trust Law · Chapter 11.104B

RCW 11.104B.410

336 words·~2 min read·/wa/title-11/chapter-11-104b/11-104b-410·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Subject to RCW 11.104B.440 , and except as otherwise provided in RCW 11.104B.500 (3)(b), a fiduciary shall disburse from principal:
(a)The balance of the disbursements described in RCW 11.104B.400
(1)and
(3)after application of RCW 11.104B.400 (2);
(b)The fiduciary's compensation calculated on principal as a fee for acceptance, distribution, or termination;
(c)A payment of an expense to prepare for or execute a sale or other disposition of property;
(d)A payment on the principal of a trust debt;
(e)A payment of an expense of an accounting, judicial or nonjudicial proceeding, or other matter that involves primarily principal, including a proceeding to construe the terms of the trust or protect property;
(f)A payment of a premium for insurance, including title insurance, not described in RCW 11.104B.400 (4), of which the fiduciary is the owner and beneficiary;
(g)A payment of an estate or inheritance tax or other tax imposed because of the death of a decedent, including penalties, apportioned to the trust; and
(h)A payment:
(i)Related to environmental matters, including:
(A)Reclamation;
(B)Assessing environmental conditions;
(C)Remedying and removing environmental contamination;
(D)Monitoring remedial activities and the release of substances;
(E)Preventing future releases of substances;
(F)Collecting amounts from persons liable or potentially liable for the costs of activities described in (h)(i)(A) through
(E)of this subsection (1);
(G)Penalties imposed under environmental laws or regulations;
(H)Other actions to comply with environmental laws or regulations;
(I)Statutory or common law claims by third parties; and
(J)Defending claims based on environmental matters; and
(ii)For a premium for insurance for matters described in (h)(i) of this subsection (1).
(2)If a principal asset is encumbered with an obligation that requires income from the asset to be paid directly to a creditor, the fiduciary shall transfer from principal to income an amount equal to the income paid to the creditor in reduction of the principal balance of the obligation.
[ 2021 c 140 s 2502 .]
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