reglab/housing_qa huggingface dataset:
CA Prob Code § 16374 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 3 - Uniform Principal and Income Act|ARTICLE 6 - Allocation of Disbursements During Administration of Trust|Section 16374.

16374.  (a) A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income.(b) A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal, even if the tax is called an income tax by the taxing authority.(c) A tax required to be paid by a trustee on the trust’s share of an entity’s taxable income shall be paid as follows:(1) From income to the extent that receipts from the entity are allocated only to income.(2) From principal to the extent that receipts from the entity are allocated only to principal.(3) Proportionately from principal and income to the extent that receipts from the entity are allocated to both income and principal.(4) From principal to the extent that the tax exceeds the total receipts from the entity. (d) After applying subdivisions (a), (b), and (c), the trustee shall adjust income or principal receipts to the extent that the trust’s taxes are reduced because the trust receives a deduction for payments made to a beneficiary.(Amended by Stats. 2009, Ch. 152, Sec. 3. (AB 1545) Effective January 1, 2010.)
CA Prob Code § 16374.5 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 3 - Uniform Principal and Income Act|ARTICLE 6 - Allocation of Disbursements During Administration of Trust|Section 16374.5.

16374.5.  Unless otherwise provided by the governing instrument, determined by the trustee, or ordered by the court, distributions to beneficiaries shall be considered paid in the following order from the following sources:(a) From net taxable income other than capital gains.(b) From net realized short-term capital gains.(c) From net realized long-term capitalized gains.(d) From tax-exempt and other income.(e) From principal of the trust.(Added by Stats. 2006, Ch. 569, Sec. 6. Effective January 1, 2007.)
CA Prob Code § 16375 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 3 - Uniform Principal and Income Act|ARTICLE 6 - Allocation of Disbursements During Administration of Trust|Section 16375.

16375.  (a) A fiduciary may make adjustments between principal and income to offset the shifting of economic interests or tax benefits between income beneficiaries and remainder beneficiaries that arise from any of the following:(1) Elections and decisions, other than those described in subdivision (b), that the fiduciary makes from time to time regarding tax matters.(2) An income tax or any other tax that is imposed upon the fiduciary or a beneficiary as a result of a transaction involving or a distribution from the estate or trust.(3) The ownership by a decedent’s estate or trust of an interest in an entity whose taxable income, whether or not distributed, is includable in the taxable income of the estate, trust, or a beneficiary.(b) If the amount of an estate tax marital deduction or charitable contribution deduction is reduced because a fiduciary deducts an amount paid from principal for income tax purposes instead of deducting it for estate tax purposes, and as a result estate taxes paid from principal are increased and income taxes paid by a decedent’s estate, trust, or beneficiary are decreased, each estate, trust, or beneficiary that benefits from the decrease in income tax shall reimburse the principal from which the increase in estate tax is paid. The total reimbursement must equal the increase in the estate tax to the extent that the principal used to pay the increase would have qualified for a marital deduction or charitable contribution deduction but for the payment. The proportionate share of the reimbursement for each estate, trust, or beneficiary whose income taxes are reduced must be the same as its proportionate share of the total decrease in income tax. An estate or trust shall reimburse principal from income.(Added by Stats. 1999, Ch. 145, Sec. 5. Effective January 1, 2000.)
CA Prob Code § 16400 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 1 - Liability for Breach of Trust|Section 16400.

16400.  A violation by the trustee of any duty that the trustee owes the beneficiary is a breach of trust.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16401 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 1 - Liability for Breach of Trust|Section 16401.

16401.  (a) Except as provided in subdivision (b), the trustee is not liable to the beneficiary for the acts or omissions of an agent.(b) Under any of the circumstances described in this subdivision, the trustee is liable to the beneficiary for an act or omission of an agent employed by the trustee in the administration of the trust that would be a breach of the trust if committed by the trustee:(1) Where the trustee directs the act of the agent.(2) Where the trustee delegates to the agent the authority to perform an act that the trustee is under a duty not to delegate.(3) Where the trustee does not use reasonable prudence in the selection of the agent or the retention of the agent selected by the trustee.(4) Where the trustee does not periodically review the agent’s overall performance and compliance with the terms of the delegation.(5) Where the trustee conceals the act of the agent.(6) Where the trustee neglects to take reasonable steps to compel the agent to redress the wrong in a case where the trustee knows of the agent’s acts or omissions.(c) The liability of a trustee for acts or omissions of agents that occurred before July 1, 1987, is governed by prior law and not by this section.(Amended by Stats. 1995, Ch. 63, Sec. 9. Effective January 1, 1996.)
CA Prob Code § 16402 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 1 - Liability for Breach of Trust|Section 16402.

16402.  (a) Except as provided in subdivision (b), a trustee is not liable to the beneficiary for a breach of trust committed by a cotrustee.(b) A trustee is liable to the beneficiary for a breach committed by a cotrustee under any of the following circumstances:(1) Where the trustee participates in a breach of trust committed by the cotrustee.(2) Where the trustee improperly delegates the administration of the trust to the cotrustee.(3) Where the trustee approves, knowingly acquiesces in, or conceals a breach of trust committed by the cotrustee.(4) Where the trustee negligently enables the cotrustee to commit a breach of trust.(5) Where the trustee neglects to take reasonable steps to compel the cotrustee to redress a breach of trust in a case where the trustee knows or has information from which the trustee reasonably should have known of the breach.(c) The liability of a trustee for acts or omissions of a cotrustee that occurred before July 1, 1987, is governed by prior law and not by this section.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16403 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 1 - Liability for Breach of Trust|Section 16403.

16403.  (a) Except as provided in subdivision (b), a successor trustee is not liable to the beneficiary for a breach of trust committed by a predecessor trustee.(b) A successor trustee is liable to the beneficiary for breach of trust involving acts or omissions of a predecessor trustee in any of the following circumstances:(1) Where the successor trustee knows or has information from which the successor trustee reasonably should have known of a situation constituting a breach of trust committed by the predecessor trustee and the successor trustee improperly permits it to continue.(2) Where the successor trustee neglects to take reasonable steps to compel the predecessor trustee to deliver the trust property to the successor trustee.(3) Where the successor trustee neglects to take reasonable steps to redress a breach of trust committed by the predecessor trustee in a case where the successor trustee knows or has information from which the successor trustee reasonably should have known of the predecessor trustee’s breach.(c) The liability of a trustee for acts or omissions of a predecessor trustee that occurred before July 1, 1987, is governed by prior law and not by this section.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16420 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 2 - Remedies for Breach of Trust|Section 16420.

16420.  (a) If a trustee commits a breach of trust, or threatens to commit a breach of trust, a beneficiary or cotrustee of the trust may commence a proceeding for any of the following purposes that is appropriate:(1) To compel the trustee to perform the trustee’s duties.(2) To enjoin the trustee from committing a breach of trust.(3) To compel the trustee to redress a breach of trust by payment of money or otherwise.(4) To appoint a receiver or temporary trustee to take possession of the trust property and administer the trust.(5) To remove the trustee.(6) Subject to Section 18100, to set aside acts of the trustee.(7) To reduce or deny compensation of the trustee.(8) Subject to Section 18100, to impose an equitable lien or a constructive trust on trust property.(9) Subject to Section 18100, to trace trust property that has been wrongfully disposed of and recover the property or its proceeds.(b) The provision of remedies for breach of trust in subdivision (a) does not prevent resort to any other appropriate remedy provided by statute or the common law.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16421 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 2 - Remedies for Breach of Trust|Section 16421.

16421.  The remedies of a beneficiary against the trustee are exclusively in equity.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16440 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 3 - Measure of Liability for Breach of Trust|Section 16440.

16440.  (a) If the trustee commits a breach of trust, the trustee is chargeable with any of the following that is appropriate under the circumstances:(1) Any loss or depreciation in value of the trust estate resulting from the breach of trust, with interest.(2) Any profit made by the trustee through the breach of trust, with interest.(3) Any profit that would have accrued to the trust estate if the loss of profit is the result of the breach of trust.(b) If the trustee has acted reasonably and in good faith under the circumstances as known to the trustee, the court, in its discretion, may excuse the trustee in whole or in part from liability under subdivision (a) if it would be equitable to do so.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16441 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 3 - Measure of Liability for Breach of Trust|Section 16441.

16441.  (a) If the trustee is liable for interest pursuant to Section 16440, the trustee is liable for the greater of the following amounts:(1) The amount of interest that accrues at the legal rate on judgments in effect during the period when the interest accrued.(2) The amount of interest actually received.(b) If the trustee has acted reasonably and in good faith under the circumstances as known to the trustee, the court, in its discretion, may excuse the trustee in whole or in part from liability under subdivision (a) if it would be equitable to do so.(Amended by Stats. 1998, Ch. 77, Sec. 5. Effective January 1, 1999.)
CA Prob Code § 16442 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 3 - Measure of Liability for Breach of Trust|Section 16442.

16442.  The provisions in this article for liability of a trustee for breach of trust do not prevent resort to any other remedy available under the statutory or common law.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16460 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 4 - Limitations and Exculpation|Section 16460.

16460.  (a) Unless a claim is previously barred by adjudication, consent, limitation, or otherwise:(1) If a beneficiary has received an interim or final account in writing, or other written report, that adequately discloses the existence of a claim against the trustee for breach of trust, the claim is barred as to that beneficiary unless a proceeding to assert the claim is commenced within three years after receipt of the account or report. An account or report adequately discloses existence of a claim if it provides sufficient information so that the beneficiary knows of the claim or reasonably should have inquired into the existence of the claim.(2) If an interim or final account in writing or other written report does not adequately disclose the existence of a claim against the trustee for breach of trust or if a beneficiary does not receive any written account or report, the claim is barred as to that beneficiary unless a proceeding to assert the claim is commenced within three years after the beneficiary discovered, or reasonably should have discovered, the subject of the claim.(b) For the purpose of subdivision (a), a beneficiary is deemed to have received an account or report, as follows:(1) In the case of an adult who is reasonably capable of understanding the account or report, if it is received by the adult personally.(2) In the case of an adult who is not reasonably capable of understanding the account or report, if it is received by the person’s legal representative, including a guardian ad litem or other person appointed for this purpose.(3) In the case of a minor, if it is received by the minor’s guardian or, if the minor does not have a guardian, if it is received by the minor’s parent so long as the parent does not have a conflict of interest.(c) A written account or report under this section may, but need not, satisfy the requirements of Section 16061 or 16063 or any other provision.(Amended by Stats. 1996, Ch. 862, Sec. 40. Effective January 1, 1997.)
CA Prob Code § 16462 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 4 - Limitations and Exculpation|Section 16462.

16462.  (a) Notwithstanding Section 16461, a trustee of a revocable trust is not liable to a beneficiary for any act performed or omitted pursuant to written directions from the person holding the power to revoke, including a person to whom the power to direct the trustee is delegated.(b) Subdivision (a) applies to a trust that is revocable in part with respect to the interest of the beneficiary in that part of the trust property.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16463 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 4 - Limitations and Exculpation|Section 16463.

16463.  (a) Except as provided in subdivisions (b) and (c), a beneficiary may not hold the trustee liable for an act or omission of the trustee as a breach of trust if the beneficiary consented to the act or omission before or at the time of the act or omission.(b) The consent of the beneficiary does not preclude the beneficiary from holding the trustee liable for a breach of trust in any of the following circumstances:(1) Where the beneficiary was under an incapacity at the time of the consent or of the act or omission.(2) Where the beneficiary at the time consent was given did not know of his or her rights and of the material facts (A) that the trustee knew or should have known and (B) that the trustee did not reasonably believe that the beneficiary knew.(3) Where the consent of the beneficiary was induced by improper conduct of the trustee.(c) Where the trustee has an interest in the transaction adverse to the interest of the beneficiary, the consent of the beneficiary does not preclude the beneficiary from holding the trustee liable for a breach of trust under any of the circumstances described in subdivision (b) or where the transaction to which the beneficiary consented was not fair and reasonable to the beneficiary.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16464 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 4 - Limitations and Exculpation|Section 16464.

16464.  (a) Except as provided in subdivision (b), a beneficiary may be precluded from holding the trustee liable for a breach of trust by the beneficiary’s release or contract effective to discharge the trustee’s liability to the beneficiary for that breach.(b) A release or contract is not effective to discharge the trustee’s liability for a breach of trust in any of the following circumstances:(1) Where the beneficiary was under an incapacity at the time of making the release or contract.(2) Where the beneficiary did not know of his or her rights and of the material facts (A) that the trustee knew or reasonably should have known and (B) that the trustee did not reasonably believe that the beneficiary knew.(3) Where the release or contract of the beneficiary was induced by improper conduct of the trustee.(4) Where the transaction involved a bargain with the trustee that was not fair and reasonable.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 16465 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 4 - TRUST ADMINISTRATION|CHAPTER 4 - Liability of Trustees to Beneficiaries|ARTICLE 4 - Limitations and Exculpation|Section 16465.

16465.  (a) Except as provided in subdivision (b), if the trustee, in breach of trust, enters into a transaction that the beneficiary may at his or her option reject or affirm, and the beneficiary affirms the transaction, the beneficiary shall not thereafter reject it and hold the trustee liable for any loss occurring after the trustee entered into the transaction.(b) The affirmance of a transaction by the beneficiary does not preclude the beneficiary from holding a trustee liable for a breach of trust if, at the time of the affirmance, any of the following circumstances existed:(1) The beneficiary was under an incapacity.(2) The beneficiary did not know of his or her rights and of the material facts (A) that the trustee knew or reasonably should have known and (B) that the trustee did not reasonably believe that the beneficiary knew.(3) The affirmance was induced by improper conduct of the trustee.(4) The transaction involved a bargain with the trustee that was not fair and reasonable.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 17300 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 5 - JUDICIAL PROCEEDINGS CONCERNING TRUSTS|CHAPTER 4 - Testamentary Trusts Subject to Continuing Court Jurisdiction|ARTICLE 1 - Administration of Testamentary Trusts Subject to Continuing Court Jurisdiction|Section 17300.

17300.  This article applies only to the following:(a) A trust created by a will executed before July 1, 1977, and not incorporated by reference in a will on or after July 1, 1977.(b) A trust created by a will which provides that the trust is subject to the continuing jurisdiction of the superior court.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 17301 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 5 - JUDICIAL PROCEEDINGS CONCERNING TRUSTS|CHAPTER 4 - Testamentary Trusts Subject to Continuing Court Jurisdiction|ARTICLE 1 - Administration of Testamentary Trusts Subject to Continuing Court Jurisdiction|Section 17301.

17301.  If a trust described in Section 17300 continues after distribution of the decedent’s estate, the court in which the decedent’s estate was administered retains jurisdiction over the trust for any of the purposes specified in Section 17200.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 17302 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 5 - JUDICIAL PROCEEDINGS CONCERNING TRUSTS|CHAPTER 4 - Testamentary Trusts Subject to Continuing Court Jurisdiction|ARTICLE 1 - Administration of Testamentary Trusts Subject to Continuing Court Jurisdiction|Section 17302.

17302.  Except as otherwise provided in this article, proceedings relating to trusts under continuing court jurisdiction are governed by this part.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 17303 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 5 - JUDICIAL PROCEEDINGS CONCERNING TRUSTS|CHAPTER 4 - Testamentary Trusts Subject to Continuing Court Jurisdiction|ARTICLE 1 - Administration of Testamentary Trusts Subject to Continuing Court Jurisdiction|Section 17303.

17303.  This article does not apply to a trust described in Section 17300 that has been removed from continuing court jurisdiction.(Enacted by Stats. 1990, Ch. 79.)
CA Prob Code § 17304 (2021)
2021 California Code|Probate Code - PROB|DIVISION 9 - TRUST LAW|PART 5 - JUDICIAL PROCEEDINGS CONCERNING TRUSTS|CHAPTER 4 - Testamentary Trusts Subject to Continuing Court Jurisdiction|ARTICLE 1 - Administration of Testamentary Trusts Subject to Continuing Court Jurisdiction|Section 17304.

17304.  (a) At any time after final distribution of the decedent’s estate, a trust described in Section 17300 may be transferred to a different county in this state as provided in this section.(b) The petition for transfer shall set forth all of the following:(1) The name of the county to which jurisdiction over the trust is sought to be transferred.(2) The names, ages, and places of residence of the trustees and all beneficiaries of the trust, so far as known to the petitioner.(3) A brief description of the character, condition, value, and location of property of the trust.(4) A brief statement of the reasons for transfer.(c) If, after hearing, it appears to the court that the transfer of jurisdiction to the county designated in the petition or to any other county in this state will be in the best interests of the estate, or that economical and convenient administration of the trust will be facilitated by the transfer, the court shall make an order transferring jurisdiction over the trust. Upon such order, the court clerk shall certify a copy of the order of transfer to the clerk of the court to which jurisdiction is transferred, together with copies of the instrument creating the trust, the decree of distribution, and any other documents or matters of record the court determines by order to be necessary to define the powers and duties of the trustee, or otherwise to be necessary in connection with further administration of the trust.(d) The court to which jurisdiction is transferred may from time to time require by order the filing of certified copies of additional papers or matters of record from the court in which the decedent’s estate was administered as are required.(e) Upon the filing of a certified copy of the order of transfer, together with supporting documents, the court to which jurisdiction is transferred has the same jurisdiction over the trust as the court in which the decedent’s estate was administered but for the transfer.(Enacted by Stats. 1990, Ch. 79.)