§ 11-A-4.5 Rental property

To the extent that a trustee accounts for receipts from rental
property pursuant to this section, the trustee shall allocate to income
an amount received as rent of real or personal property, including an
amount received for cancellation or renewal of a lease. An amount
received as a refundable deposit, including a security deposit or a
deposit that is to be applied as rent for future periods, must be added
to principal and held subject to the terms of the lease and is not
available for distribution to a beneficiary until the trustee's
contractual obligations have been satisfied with respect to that amount.