{"data":{"id":"us-dc/d.c.-code-28-4804.05","jurisdiction":"us-dc","citation":"D.C. Code § 28-4804.05","heading":"Rental property.","body":"To the extent that a trustee accounts for receipts from rental property pursuant to this section, the trustee shall allocate to income an amount received as rent of real or personal property, including an amount received for cancellation or renewal of a lease. An amount received as a refundable deposit, including a security deposit or a deposit that is to be applied as rent for future periods, shall be added to principal and held subject to the terms of the lease and is not available for distribution to a beneficiary until the trustee’s contractual obligations have been satisfied with respect to that amount.","path":["Title 28. Commercial Instruments and Transactions. [Enacted title]","Chapter 48. Principal and Income; Uniform Law.","Subchapter IV. Allocation of Receipts During Administration of Trust.","Subpart 2. Receipts Not Normally Apportioned."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/28-4804.05","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"7e838c0dceecc1174d37b0b3201772c116e86ea35010890ed7004b350eac4b4b","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-28-4804.04","next":"us-dc/d.c.-code-28-4804.06"},"notice":"GroundRules: Original legal text. Not legal advice."}