Wyoming § 2-3-812 Distribution from trust or estate

Wyoming Statutes

§ 2-3-812 — Distribution from trust or estate

Wyoming § 2-3-812

Title 02Wills, Decedents' Estates and Probate Code

Ch. 3FIDUCIARIES

Art. 8PRINCIPAL AND INCOME

This text of Wyoming § 2-3-812 (Distribution from trust or estate) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 2-3-812 (2026).

Text

A trustee shall allocate to income an amount received as a
distribution of income from a trust or an estate in which the
trust has an interest other than a purchased interest, and shall
allocate to principal an amount received as a distribution of
principal from such a trust or estate. If a trustee purchases an
interest in a trust that is an investment entity, or a decedent
or donor transfers an interest in such a trust to a trustee,
W.S. 2-3-811 or 2-3-825 applies to a receipt from the trust.

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A trustee shall allocate to income an amount received as a
distribution of income from a trust or an estate in which the
trust has an interest other than a purchased interest, and shall
allocate to principal an amount received as a distribution of
principal from such a trust or estate. If a trustee purchases an
interest in a trust that is an investment entity, or a decedent
or donor transfers an interest in such a trust to a trustee,
W.S. 2-3-811 or 2-3-825 applies to a receipt from the trust.