{"data":{"id":"us-wy/wyo.-stat.-2-3-814","jurisdiction":"us-wy","citation":"Wyo. Stat. § 2-3-814","heading":"Principal receipts.","body":"(a) A trustee shall allocate to principal:\n(i) To the extent not allocated to income under this act, assets received from a transferor during the transferor's lifetime, a decedent's estate, a trust with a terminating income interest or a payer under a contract naming the trust or its trustee as beneficiary;\n(ii) Money or other property received from the sale, exchange, liquidation or change in form of a principal asset, including realized profit, subject to W.S. 2-3-811 through 2-3-825;\n(iii) Amounts recovered from third parties to reimburse the trust because of disbursements described in W.S. 2-3-827(a)(vii) or for other reasons to the extent not based on the loss of income;\n(iv) Proceeds of property taken by eminent domain, but a separate award made for the loss of income with respect to an accounting period during which a current income beneficiary had a mandatory income interest is income;\n(v) Net income received in an accounting period during which there is no beneficiary to whom a trustee may or must distribute income; and\n(vi) Other receipts as provided in W.S. 2-3-818 through 2-3-825.","path":["TITLE 2 - WILLS, DECEDENTS' ESTATES AND PROBATE CODE","CHAPTER 3 - FIDUCIARIES","ARTICLE 8 - PRINCIPAL AND INCOME"],"source_url":"https://wyoleg.gov/statutes/compress/title02.pdf","current_through":"2026 Budget Session; as of 2026-07-01","vintage":"","retrieved_at":"2026-09-04T00:16:31Z","sha256":"129b34bba7ae78f0e0e31c65646d2793ce96072d48de8f6016d58f5f4177a3a1","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-2-3-813","next":"us-wy/wyo.-stat.-2-3-815"},"notice":"GroundRules: Original legal text. Not legal advice."}