Wyo. Stat. § 2-3-814
This is the official text of Wyo. Stat. § 2-3-814, part of Wyoming’s Wyoming Statutes — the complete compiled statutory law of Wyoming, organized into 40+ numbered titles by subject. This particular section falls under Title 2, “Wills, Decedents' Estates and Probate Code.”
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Principal receipts
Official statutory text
(a) A trustee shall allocate to principal:
(i) To the extent not allocated to income under this act, assets received from a transferor during the transferor's lifetime, a decedent's estate, a trust with a terminating income interest or a payer under a contract naming the trust or its trustee as beneficiary;
(ii) Money or other property received from the sale, exchange, liquidation or change in form of a principal asset, including realized profit, subject to W.S. 2-3-811 through 2-3-825;
(iii) Amounts recovered from third parties to reimburse the trust because of disbursements described in W.S. 2-3-827(a)(vii) or for other reasons to the extent not based on the loss of income;
(iv) Proceeds of property taken by eminent domain, but a separate award made for the loss of income with respect to
an accounting period during which a current income beneficiary had a mandatory income interest is income;
(v) Net income received in an accounting period during which there is no beneficiary to whom a trustee may or must distribute income; and
(vi) Other receipts as provided in W.S. 2-3-818 through 2-3-825.
(i) To the extent not allocated to income under this act, assets received from a transferor during the transferor's lifetime, a decedent's estate, a trust with a terminating income interest or a payer under a contract naming the trust or its trustee as beneficiary;
(ii) Money or other property received from the sale, exchange, liquidation or change in form of a principal asset, including realized profit, subject to W.S. 2-3-811 through 2-3-825;
(iii) Amounts recovered from third parties to reimburse the trust because of disbursements described in W.S. 2-3-827(a)(vii) or for other reasons to the extent not based on the loss of income;
(iv) Proceeds of property taken by eminent domain, but a separate award made for the loss of income with respect to
an accounting period during which a current income beneficiary had a mandatory income interest is income;
(v) Net income received in an accounting period during which there is no beneficiary to whom a trustee may or must distribute income; and
(vi) Other receipts as provided in W.S. 2-3-818 through 2-3-825.
Status: in_force · Read it on the official government site
Dealing with a probate matter in Wyoming?
See all Wyoming Probate lawyers
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.