UNIFORM PRINCIPAL AND INCOME ACT
Iowa Code tit. XV, ch. 637
in effectContents
subchapterI. DEFINITIONS AND FIDUCIARY DUTIESsubchapterII. DECEDENT’S ESTATE OR TERMINATING
INCOME INTERESTsubchapterIII. APPORTIONMENT AT BEGINNING AND END
OF INCOME INTERESTsubchapterIV. ADMINISTRATION OF TRUSTsubchapterV. ALLOCATION OF DISBURSEMENTS DURING
ADMINISTRATION OF TRUSTsubchapterVI. TOTAL RETURN UNITRUSTSsubchapterVII. MISCELLANEOUS PROVISIONS
Source: Iowa Legislature (legis.iowa.gov)URL: https://www.legis.iowa.gov/law/iowaCode/sections?codeChapter=637&year=2026Fetched: 10/20/2026