§ 10

\n(b) A trustee shall allocate the following receipts from an entity to principal:\n(1) property other than money;\n(2) money received in one distribution or a series of related distributions in exchange for part or all of a trust's interest in the entity;\n(3) money received in total or partial liquidation of the entity; and\n(4) money received from an entity that is a regulated investment company or a real estate investment trust if the money distributed is a capital gain dividend for federal income tax purposes.\n(c) A trustee may rely upon a statement made by an entity about the source or character of a distribution if the statement is made at or near the time of distribution by the entity's board of directors or other person or group of persons authorized to exercise powers to pay money or transfer property comparable to those of a corporation's board of directors.