South Carolina Statutes

§ 62-7-919 — Liquidating assets.

South Carolina·Title 62 SOUTH CAROLINA PROBATE CODE·Ch. ARTICLE 7 - SOUTH CAROLINA TRUST CODE
(A)In this section, "liquidating asset" means an asset whose value diminishes or terminates because the asset is expected to produce receipts for a period of limited duration. The term includes a leasehold, patent, copyright, royalty right, and right to receive payments during a period of more than one year under an arrangement that does not provide for the payment of interest on the unpaid balance. The term does not include a payment subject to Section 62-7-918, resources subject to Section 62-7-920, timber subject to Section 62-7-921, an activity subject to Section 62-7-923, an asset subject to Section 62-7-924, or any asset for which the trustee establishes a reserve for depreciation pursuant to Section 62-7-927.
(B)A trustee shall allocate to income ten percent of the receipts from a

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Legislative History

HISTORY: 2005 Act No. 66, SECTION 1; 2013 Act No. 100, SECTION 2, eff January 1, 2014.

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