{"data":{"id":"us-ks/k.s.a.-58-9a-402","jurisdiction":"us-ks","citation":"K.S.A. 58-9a-402","heading":"Receipts from distribution from trust or estate.","body":"A fiduciary shall allocate to income an amount received as a distribution of income, including a unitrust distribution under K.S.A. 58-9a-301 through 58-9a-309, and amendments thereto, from a trust or estate in which the fiduciary has an interest, other than an interest the fiduciary purchased in a trust that is an investment entity, and shall allocate to principal an amount received as a distribution of principal from the trust or estate. If a fiduciary purchases, or receives from a settlor, an interest in a trust that is an investment entity, K.S.A. 58-9a-401, 58-9a-415 or 58-9a-416, and amendments thereto, applies to a receipt from the trust.","path":["Chapter 58.—PERSONAL AND REAL PROPERTY","Article 9a.—UNIFORM FIDUCIARY INCOME AND PRINCIPAL ACT"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch58/058_009a_0402.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-10-15T06:21:01Z","sha256":"47a88e7d168a06545a8083ca2c539ff705027ed6e439ae8bd5eb76a752d0d4e4","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-58-9a-401","next":"us-ks/k.s.a.-58-9a-403"},"notice":"GroundRules: Original legal text. Not legal advice."}