Illinois Statutes Chapter 760. Trusts and Fiduciaries § 3/1107. Allocations

(1) first from net income (as the term would be determined if the trust were not a total return trust);

(2) then from other ordinary income as determined for federal income tax purposes;

(3) then from net realized short-term capital gains as determined for federal income tax purposes;

(4) then from net realized long-term capital gains as determined for federal income tax purposes;

(5) then from trust principal comprised of assets for which there is a readily available market value; and

(6) then from other trust principal.