{"data":{"id":"us-ct/conn.-gen.-stat.-45a-542j","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 45a-542j","heading":"Distribution from trust or estate.","body":"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, section 45a-542i or 45a-542w applies to a receipt from the trust.","path":["TITLE 45a. PROBATE COURTS AND PROCEDURE","CHAPTER 802c*. TRUSTS","PART VIII. CONNECTICUT UNIFORM PRINCIPAL AND INCOME ACT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-542j","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:15Z","sha256":"8485a98093c231c661e6be0362156130bd820abcf955df69eec3eab1a175a22f","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-45a-542i","next":"us-ct/conn.-gen.-stat.-45a-542k"},"notice":"GroundRules: Original legal text. Not legal advice."}