Nevada Code § 164.885

Request of spouse if marital deduction is allowed and amounts transferred from principal to income and distributed are insufficient to obtain marital deduction; proceeds from sale or disposition of assets generally principal
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1. If a marital deduction is allowed for
all or part of a trust whose assets consist substantially of property that does
not provide the surviving spouse with sufficient income from or use of the
trust assets, and if the amounts that the trustee transfers from principal to
income under NRS 164.795 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 subsection 1 of NRS 164.795 . The trustee may decide which
action or combination of actions to take.
2. In cases not governed by subsection 1,
proceeds from the sale or other disposition of an asset are principal without
regard to the amount of income the asset produces during any accounting period.

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