Pennsylvania § 8165 - Transfers from income to reimburse principal.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8165 — Transfers from income to reimburse principal., with citation guidance and answers to common questions.
§ 8165. Transfers from income to reimburse principal.
(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:
(1) is paid from principal because it is unusually large; or
(2) is made to prepare property for rental, including tenant allowances, leasehold improvements and broker's commissions.
(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).
(c) Application.--This section shall not apply to the extent the trustee has been or expects to be reimbursed by a third party.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 8165
What does Pennsylvania Consolidated Statutes § 8165 cover?
Section 8165 ("Transfers from income to reimburse principal.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. 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 Pennsylvania § 8165?
A common citation format is "Pennsylvania Consolidated Statutes § 8165" (Pennsylvania). 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 Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 8165 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania 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 Pennsylvania.