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Terms Used In Vermont Statutes Title 14 Sec. 3357

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiary: includes , in the case of a decedent's estate, an heir, legatee, and devisee and, in the case of a trust, an income beneficiary and a remainder beneficiary. See
  • Contract: A legal written agreement that becomes binding when signed.
  • Income: means money or property that a fiduciary receives as current return from a principal asset. See
  • Principal: means property held in trust for distribution to a remainder beneficiary when the trust terminates. See
  • Trustee: A person or institution holding and administering property in trust.
  • Trustee: includes an original, additional, or successor trustee, whether or not appointed or confirmed by a court. See

§ 3357. Insurance policies and similar contracts

(a) Except as otherwise provided in subsection (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 against loss for damage to, destruction of, or loss of title to a trust asset. The trustee shall allocate dividends on an insurance policy to income if the premiums on the policy are paid from income, and to principal if the premiums are paid from principal.

(b) A trustee shall allocate to income proceeds of a contract that insures the trustee against loss of occupancy or other use by an income beneficiary, loss of income, or, subject to section 3353 of this title, loss of profits from a business.

(c) This section does not apply to a contract to which section 3359 of this title applies. (Added 2011, No. 114 (Adj. Sess.), § 1.)