New Hampshire § 564-C-4-402 - Section 564-C:4-402 Distribution from Trust or Estate.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 564-C-4-402 — Section 564-C:4-402 Distribution from Trust or Estate., with citation guidance and answers to common questions.
§ 564-C-4-402. Section 564-C:4-402 Distribution from Trust or Estate.
A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest, and shall allocate to principal an amount received as a distribution of principal from such a trust or estate. If a trustee purchases an interest in a trust that is an investment entity, or a decedent or donor transfers an interest in such a trust to a trustee, RSA 564 C:4-401 or RSA 564-C:4-415 applies to a receipt from the trust.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 564-C-4-402
What does New Hampshire Revised Statutes Annotated § 564-C-4-402 cover?
Section 564-C-4-402 ("Section 564-C:4-402 Distribution from Trust or Estate.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 564-C-4-402?
A common citation format is "New Hampshire Revised Statutes Annotated § 564-C-4-402" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 564-C-4-402 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.