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14 chapters · 310 sections in this title.
HRS §557A-505 Income taxes
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[§557A-505] Income taxes. (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 inc…
HRS §557A-506 Adjustments between principal and income because of taxes
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[§557A-506] Adjustments between principal and income because of taxes. (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: (b) If t…
HRS §558-1 Title
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[§558-1] Title. This chapter shall be known and may be cited as the Land Trust Act. [L 1978, c 151, pt of §1]
HRS §558-2 Purpose
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[§558-2] Purpose. The purpose of this chapter is to authorize those trusts which incorporate it by reference to convey legal and equitable title to real estate in trust to a qualified trustee; to define the nature and extent of the beneficiaries' interest in the trust property; t…