P.R. Laws tit. 32, § 3353a
2019-02-20 00:00:00+00
The beneficiary of income is a distributee of periodical income or the person in the interest of whom such income is accumulated.
The beneficiary of principal is the person who, upon the termination of the trust, shall receive the principal.
History —Aug. 31, 2012, No. 219, § 35.