Section 8.41 of Loring and Rounds: A Trustee’s Handbook (2020), transcribed in its entirety in the appendix below, suggests a number of default possibilities including (1) imposing a resulting trust upon income that accrues during the hiatus, (2) accumulating income for distribution to future current beneficiaries, (3) and immediately booking the income to principal. The Uniform Fiduciary Income and Principal Act (2018) (UFIPA), specifically § 404(5) (“receipts not normally apportioned”), opts for immediately booking income to principal. Section 404(5), unsupported and un-flagged by any official commentary, has been secreted deep in the bowels of UFIPA and, what is worse, surrounded by content that is only tangentially related. Lots of traps for the unwary trustee in all this codification.