{"data":{"id":"us-wa/rcw-11.104b.210","jurisdiction":"us-wa","citation":"RCW 11.104B.210","heading":"Receipts from entities—Distributions from trusts and estates.","body":"A fiduciary shall allocate to income an amount received as a distribution of income, including a unitrust distribution under Article 3 of this chapter, 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, RCW 11.104B.200, 11.104B.340, or 11.104B.350 applies to a receipt from the trust.","path":["Title 11","Chapter 11.104B"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=11.104B.210","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T01:00:25Z","sha256":"505bb570b09ad9403c07ab96ea4cce8438f040dd2255c573027416e2419b9c2a","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-11.104b.200","next":"us-wa/rcw-11.104b.220"},"notice":"GroundRules: Original legal text. Not legal advice."}