Ohio Code § 5812.12
Ohio Code § 5812.12. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5812.12.
(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 interest. (B) An asset becomes subject to a trust on any of the following dates: (1) The date it is transferred to the trust, in the case of an asset that is transferred
to a trust during the transferor's life; (2) The date of a testator's death, in the case of an asset that becomes subject to a
trust by reason of a will, even if there is an intervening period of administration
of the testator's estate; (3) The date of an individual's death, in the case of an asset that is transferred to
a fiduciary by a third party because of the individual's death. (C) An asset becomes subject to a successive income interest on the day after the preceding
income interest ends, as determined under division (D) of this section, even if there
is an intervening period of administration to wind up the preceding income interest. (D) An income interest ends on the day before an income beneficiary dies or another terminating
event occurs, or on the last day of a period during which there is no beneficiary
to whom a trustee may distribute income.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5812.12
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5812.12?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5812.12 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5812.12 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.