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Ohio Statutes, Title 58

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Title 58, Title 58. Trusts

17 chapters · 226 sections in this title.

All chapters in Title 58226 Ch 5815, Chapter 5815 | Miscellaneous Provisions39 Ch 5812, Chapter 5812 | Uniform Principal And…31 Ch 5808, Chapter 5808 | Trust Administration19 Ch 5801, Chapter 5801 | Ohio Trust Code18 Ch 5804, Chapter 5804 | Creation, Modificatio…18 Ch 5810, Chapter 5810 | Breach Of Trust14 Ch 5816, Chapter 5816 | Ohio Legacy Trust Act14 Ch 5817, Chapter 5817 | Determination Of Vali…14 Ch 5814, Chapter 5814 | Ohio Transfers To Min…10 Ch 5807, Chapter 5807 | Trustees9 Ch 5809, Chapter 5809 | Ohio Uniform Prudent …9 Ch 5805, Chapter 5805 | Spendthrift Trust Pro…7 Ch 5813, Chapter 5813 | Institutional Trust F…7 Ch 5802, Chapter 5802 | Jurisdiction Of Court5

226 sections·Filtered byTitle 58✕

Ohio Rev. Code Ann. § 5810.07 Reasonable care to ascertain material event
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If the happening of an event, including marriage, divorce, performance of educational requirements, or death, affects the administration or distribution of a trust, a trustee who has exercised reasonable care to ascertain the happening of the event is not liable for a loss result…
Ohio Rev. Code Ann. § 5810.08 Enforceability of exculpatory trust term
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A term of a trust relieving a trustee of liability for breach of trust is unenforceable to the extent that it relieves the trustee of liability for breach of trust committed in bad faith or with reckless indifference to the purposes of the trust or the interests of the beneficiar…
Ohio Rev. Code Ann. § 5810.09 Beneficiary or representative's consent to conduct constituting breach
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A trustee is not liable to a beneficiary for breach of trust if the beneficiary or the beneficiary's representative under the representation provisions of Chapter 5803. of the Revised Code consented to the conduct constituting the breach, released the trustee from liability for t…
Ohio Rev. Code Ann. § 5810.10 Personal contract and tort liability of trustee
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(A) Except as otherwise provided in the contract, for contracts entered into on or after March 22, 1984, a trustee is not personally liable on a contract properly entered into in the trustee's fiduciary capacity in the course of administering the trust if the trustee in the contr…

Ohio Rev. Code Ann. § 5810.11 Personal liability of trustee on contract as partner

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(A)(1) Except as otherwise provided in division (C) of this section or unless personal liability is imposed in the contract, a trustee who holds an interest as a general partner in a general or limited partnership is not personally liable on a contract entered into by the partner…

Ohio Rev. Code Ann. § 5810.12 Person assisting or dealing with trustee in good faith

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(A) A person other than a beneficiary who in good faith assists a trustee, or who in good faith and for value deals with a trustee, without knowledge that the trustee is exceeding or improperly exercising the trustee's powers is protected from liability as if the trustee properly…

Ohio Rev. Code Ann. § 5810.13 Certification of trust furnished to person not beneficiary

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(A) Instead of furnishing a copy of the trust instrument to a person other than a beneficiary, the trustee may furnish to the person a certification of trust containing all of the following information: (1) A statement that the trust exists and the date the trust instrument was e…

Ohio Rev. Code Ann. § 5810.14 Transfer of personal property to trustee

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(A) Personal property may be transferred to a trustee as authorized by section 5804.01 of the Revised Code by executing the necessary written instrument that identifies the personal property transferred and identifies the trustee by name followed by the designation "trustee." (B)…

Ohio Rev. Code Ann. § 5811.01 Promotion of uniformity of law

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In applying and construing Chapters 5801. to 5811. of the Revised Code, a court may consider the need to promote uniformity of the law with respect to the subject matter of those chapters among states that enact the uniform trust code.

Ohio Rev. Code Ann. § 5811.02 Electronic Signatures in Global and National Commerce Act

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The provisions of Chapters 5801. to 5811. of the Revised Code governing the legal effect, validity, or enforceability of electronic records or electronic signatures and of contracts formed or performed with the use of electronic records or electronic signatures conform to the req…

Ohio Rev. Code Ann. § 5811.03 Temporal application of provisions of Code

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(A) Except as otherwise provided in Chapters 5801. to 5811. of the Revised Code, all of the following apply:(1) Chapters 5801. to 5811. of the Revised Code apply to all trusts created before, on, or after their effective date.(2) Chapters 5801. to 5811. of the Revised Code apply …

Ohio Rev. Code Ann. § 5812.01 Uniform principal and income act definitions

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As used in sections 5812.01 to 5812.52 of the Revised Code:(A) "Accounting period" means a calendar year unless another twelve-month period is selected by a fiduciary. "Accounting period" includes a portion of a calendar year or other twelve-month period that begins when an incom…

Ohio Rev. Code Ann. § 5812.02 Fiduciary duties - general principles

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(A) In allocating receipts and disbursements to or between principal and income, and with respect to any matter within the scope of sections 5812.07 to 5812.14 of the Revised Code, all of the following apply:(1) A fiduciary shall administer a trust or estate in accordance with th…

Ohio Rev. Code Ann. § 5812.03 Trustee's power to adjust

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(A) A trustee may adjust between principal and income to the extent the trustee considers necessary if the trustee invests and manages the trust assets as a prudent investor, the terms of the trust describe the amount that may or must be distributed to a beneficiary by referring …

Ohio Rev. Code Ann. § 5812.07 Determination and distribution of net income

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After a decedent dies, in the case of an estate, or after an income interest in a trust ends, all of the following apply:(A) The fiduciary of the estate or of the terminating income interest shall determine, under the provisions of sections 5812.12 to 5812.47 of the Revised Code …

Ohio Rev. Code Ann. § 5812.08 Distribution to residuary and remainder beneficiaries

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(A) Each beneficiary described in division (D) of section 5812.07 of the Revised Code is entitled to receive a portion of the net income equal to the beneficiary's fractional interest in undistributed principal assets, using values as of the distribution date. If a fiduciary make…

Ohio Rev. Code Ann. § 5812.12 When right to income begins and ends

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(A) An income beneficiary is entitled to net income from the date on which the income interest begins. An income interest begins on the date specified in the terms of the trust or, if no date is specified, on the date an asset becomes subject to a trust or successive income inter…

Ohio Rev. Code Ann. § 5812.13 Apportionment of receipts and disbursements when decedent dies or income interest begins

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(A) A trustee shall allocate to principal an income receipt or disbursement other than one to which division (A) of section 5812.07 of the Revised Code applies, if its due date occurs before a decedent dies in the case of an estate or before an income interest begins in the case …

Ohio Rev. Code Ann. § 5812.14 Apportionment when income interest ends

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(A) As used in this section, "undistributed income" means net income received before the date on which an income interest ends. "Undistributed income" excludes an item of income or expense that is due or accrued or net income that has been added or is required to be added to prin…

Ohio Rev. Code Ann. § 5812.18 Character of receipts

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(A) As used in this section, "entity" means a corporation, partnership, limited liability company, regulated investment company, real estate investment trust, common trust fund, or any other organization in which a trustee has an interest other than a trust or estate to which sec…

Ohio Rev. Code Ann. § 5812.19 Distribution from trust or estate

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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 e…

Ohio Rev. Code Ann. § 5812.20 Business and other activities conducted by trustee

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(A) If a trust that conducts a business or other activity determines that it is in the best interest of all the beneficiaries to account separately for the business or activity instead of accounting for it as part of the trust's general accounting records, the trustee may maintai…

Ohio Rev. Code Ann. § 5812.24 Principal receipts

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A trustee shall allocate to principal all of the following:(A) To the extent not allocated to income under sections 5812.01 to 5812.52 of the Revised Code, assets received from a transferor during the transferor's lifetime, a decedent's estate, a trust with a terminating income i…

Ohio Rev. Code Ann. § 5812.25 Rental property

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To the extent that a trustee accounts for receipts from rental property pursuant to this section, the trustee shall allocate to income an amount received as rent of real or personal property, including an amount received for cancellation or renewal of a lease. An amount received …

Ohio Rev. Code Ann. § 5812.26 Obligation to pay money

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(A) An amount received as interest, whether determined at a fixed, variable, or floating rate, on an obligation to pay money to the trustee, including an amount received as consideration for prepaying principal, shall be allocated to income without any provision for amortization …

Ohio Rev. Code Ann. § 5812.27 Insurance policies and similar contracts

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(A) Except as otherwise provided in division (B) of this section, a trustee shall allocate to principal the proceeds of a life insurance policy or other contract in which the trust or its trustee is named as beneficiary, including a contract that insures the trust or its trustee …

Ohio Rev. Code Ann. § 5812.31 Insubstantial allocations not required

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If a trustee determines that an allocation between principal and income required by section 5812.32, 5812.33, 5812.34, 5812.35, or 5812.38 of the Revised Code is insubstantial, the trustee may allocate the entire amount to principal unless one of the circumstances described in di…

Ohio Rev. Code Ann. § 5812.32 Deferred compensation, annuities and similar payments

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(A) As used in this section:(1) "Payment" means a payment that a trustee may receive over a fixed number of years or during the life of one or more individuals because of services rendered or property transferred to the payer in exchange for future payments. "Payment" includes a …

Ohio Rev. Code Ann. § 5812.33 Liquidating asset

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(A) As used in this section, "liquidating asset" means an asset whose value will diminish or terminate because the asset is expected to produce receipts for a period of limited duration. "Liquidating asset" includes a leasehold, patent, copyright, royalty right, and right to rece…

Ohio Rev. Code Ann. § 5812.34 Minerals, water and other natural resources

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(A) To the extent that a trustee accounts for receipts from an interest in minerals or other natural resources pursuant to this section, the trustee shall allocate the receipts in accordance with all of the following:(1) If received as nominal delay rental or nominal annual rent …

Ohio Rev. Code Ann. § 5812.35 Timber

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(A) To the extent that a trustee accounts for receipts from the sale of timber and related products pursuant to this section, the trustee shall allocate the net receipts in accordance with all of the following:(1) To income, to the extent that the amount of timber removed from th…

Ohio Rev. Code Ann. § 5812.36 Property not productive of income

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(A) If a marital deduction is allowed for all or part of a trust whose assets consist substantially of property that does not provide the spouse with sufficient income from or use of the trust assets, and if the amounts that the trustee transfers from principal to income under se…

Ohio Rev. Code Ann. § 5812.37 Derivatives and options

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(A) As used in this section, "derivative" means a contract or financial instrument or a combination of contracts and financial instruments that gives a trust the right or obligation to participate in some or all changes in the price of a tangible or intangible asset or group of a…

Ohio Rev. Code Ann. § 5812.38 Asset-backed securities

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(A) As used in this section, "asset-backed security" means an asset whose value is based upon the right it gives the owner to receive distributions from the proceeds of financial assets that provide collateral for the security. "Asset-backed security" includes an asset that gives…

Ohio Rev. Code Ann. § 5812.42 Disbursements from income

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A trustee shall make all of the following disbursements from income to the extent that they are not disbursements to which division (B)(2) or (3) of section 5812.07 of the Revised Code applies:(A) One-half of the regular compensation of the trustee and of any person providing inv…

Ohio Rev. Code Ann. § 5812.43 Disbursements from principal

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(A) A trustee shall make all of the following disbursements from principal:(1) The remaining one-half of the disbursements described in divisions (A) and (B) of section 5812.42 of the Revised Code;(2) All of the trustee's compensation calculated on principal as a fee for acceptan…

Ohio Rev. Code Ann. § 5812.44 Transfers from income to principal for depreciation

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(A) As used in this section, "depreciation" means a reduction in value due to wear, tear, decay, corrosion, or gradual obsolescence of a fixed asset having a useful life of more than one year.(B) A trustee may transfer to principal a reasonable amount of the net cash receipts fro…

Ohio Rev. Code Ann. § 5812.45 Transfers from income to reimburse principal

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(A) If a trustee makes or expects to make a principal disbursement described in this section, the 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 principal disbursement…

Ohio Rev. Code Ann. § 5812.46 Income taxes

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(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 autho…

Ohio Rev. Code Ann. § 5812.47 Adjustments between principal and income because of taxes

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(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 …

Ohio Rev. Code Ann. § 5812.51 Citing chapter

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(A) Sections 5812.01 to 5812.52 of the Revised Code may be cited as the "uniform principal and income act."(B) In applying and construing the "uniform principal and income act," consideration shall be given to the need to promote uniformity of the law with respect to its subject …

Ohio Rev. Code Ann. § 5812.52 Application to existing trusts and estates

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Sections 5812.01 to 5812.51 of the Revised Code apply to every trust or decedent's estate existing on January 1, 2003, except as otherwise expressly provided in the will or terms of the trust or in sections 5812.01 to 5812.51 of the Revised Code.

Ohio Rev. Code Ann. § 5813.01 Institutional trust funds act definitions

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As used in sections 5813.01 to 5813.07 of the Revised Code:(A) "Institution" means an incorporated or unincorporated organization that is organized and operated exclusively for educational, religious, charitable, or other eleemosynary purposes or a governmental organization to th…

Ohio Rev. Code Ann. § 5813.02 Maximum annual distribution from institutional trust fund

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(A) Subject to division (D) of this section and section 5813.03 of the Revised Code, during any fiscal year in which income may be or is required to be distributed to an institution from an institutional trust fund, income means the greater of the following:(1) The income from th…

Ohio Rev. Code Ann. § 5813.03 Settlor's intention that income be otherwise determined

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(A) Division (A) of section 5813.02 of the Revised Code does not apply if the applicable trust instrument expressly indicates the settlor's intention that income is to be otherwise than as defined in division (A) of section 5813.02 of the Revised Code.(B) A restriction upon the d…

Ohio Rev. Code Ann. § 5813.04 Standard of care

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(A) In administering the powers to request amounts from a trustee of an institutional trust fund in accordance with divisions (A) and (B) of section 5813.02 of the Revised Code, members of a governing board of an institution shall exercise ordinary business care and prudence unde…

Ohio Rev. Code Ann. § 5813.05 Exemption

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Nothing in sections 5812.01 to 5812.52, or any other section of the Revised Code limits or restricts the definition of income in division (A) of section 5813.02 of the Revised Code or limits or restricts a governing board of an institution from requesting, or a trustee from makin…

Ohio Rev. Code Ann. § 5813.06 Relationship of chapter to uniform management of institutional funds act

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(A) Nothing in sections 5813.01 to 5813.05 of the Revised Code affects the construction or interpretation of sections 1715.51 to 1715.59 of the Revised Code relating to the uniform prudent management of institutional funds act. Specifically, neither the percentage set forth in di…

Ohio Rev. Code Ann. § 5813.07 Citing act

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Sections 5813.01 to 5813.07 of the Revised Code may be cited as the "institutional trust funds act."

Ohio Rev. Code Ann. § 5814.01 Transfers to minors act definitions

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As used in sections 5814.01 to 5814.10 of the Revised Code, unless the context otherwise requires:(A) "Benefit plan" means any plan of an employer for the benefit of any employee, any plan for the benefit of any partner, or any plan for the benefit of a proprietor, and includes, …