Ohio Code § 5812.36

Ohio Code § 5812.36. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5812.36.

(A) If a marital deduction is allowed for all or part of a trust whose assets consist

substantially of property that does not provide the spouse with sufficient income

from or use of the trust assets, and if the amounts that the trustee transfers from

principal to income under section 5812.03 of the Revised Code and distributes to the spouse from principal pursuant to the terms of the trust are

insufficient to provide the spouse with the beneficial enjoyment required to obtain

the marital deduction, the spouse may require the trustee to make property productive

of income, convert property within a reasonable time, or exercise the power conferred

by division (A) of that section.  The trustee may decide which action or combination of actions to take. (B) In cases not governed by division (A) of this section, proceeds from the sale or

other disposition of an asset shall be principal without regard to the amount of income

the asset produces during any accounting period.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5812.36
  • 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 § 5812.36?

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 § 5812.36 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 § 5812.36 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Statutes are amended, repealed, and renumbered every session.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.