{"data":{"id":"us-pa/20-pa.c.s.-8165","jurisdiction":"us-pa","citation":"20 Pa.C.S. § 8165","heading":"Transfers from income to reimburse principal.","body":"(a) Permissible reimbursements.--A trustee may transfer an appropriate amount from income to principal in one or more accounting periods to reimburse principal or to provide a reserve for future disbursements if the trustee makes or expects to make a disbursement from principal which is allocable to income under section 8161 (relating to mandatory disbursements from income) or 8163 (relating to discretionary allocation of disbursements) and which:\n(1) is paid from principal because it is unusually large; or\n(2) is made to prepare property for rental, including tenant allowances, leasehold improvements and broker's commissions.\n(b) Continued transfers.--If the asset whose ownership gives rise to the disbursements becomes subject to a successive income interest after an income interest ends, a trustee may continue to transfer amounts from income to principal as provided in subsection (a).\n(c) Application.--This section shall not apply to the extent the trustee has been or expects to be reimbursed by a third party.","path":["Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES","CHAPTER 81 PRINCIPAL AND INCOME","SUBCHAPTER E ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=20\u0026div=0\u0026chpt=81\u0026sctn=65\u0026subsctn=0","current_through":"2026-03-18 (Statute Update stamp, 20 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:33Z","sha256":"61319166ff2485d4f380246ed5ec5c121efd70d5d09cb2cdebdca9ea9eaf503e","source_id":"us-pa","stale":false,"prev":"us-pa/20-pa.c.s.-8164","next":"us-pa/20-pa.c.s.-8166"},"notice":"GroundRules: Original legal text. Not legal advice."}