State Codes and Statutes

Statutes > Alabama > Title19 > Chapter5

Section 19-5-1 Definitions.
Section 19-5-2 Allocation of GST exemption.
Section 19-5-3 Division of trust to which GST exemption allocated into separate trusts for exempt and nonexempt property.
Section 19-5-4 Separate trusts for property transferred, etc., from another trust in order to preclude or minimize GST.
Section 19-5-5 Division of trust with more than one beneficiary or class thereof for GST purposes into separate share trusts to effectuate allocation of grantor's, decedent's, or surviving spo
Section 19-5-6 Division of qualified terminable interest property trust into separate share trusts to effectuate allocation of grantor's, decedent's, or surviving spouse's GST exemption; p
Section 19-5-7 Allocation of distributions from separate trusts.
Section 19-5-8 Purpose of chapter.
Section 19-5-9 Exercise of authority by fiduciary.
Section 19-5-10 Fiduciary not liable for acts in good faith.
Section 19-5-11 Applicability of chapter.
Section 19-5-12 Chapter effective as to transfers in trust, etc., on and after January 1, 1987.

State Codes and Statutes

Statutes > Alabama > Title19 > Chapter5

Section 19-5-1 Definitions.
Section 19-5-2 Allocation of GST exemption.
Section 19-5-3 Division of trust to which GST exemption allocated into separate trusts for exempt and nonexempt property.
Section 19-5-4 Separate trusts for property transferred, etc., from another trust in order to preclude or minimize GST.
Section 19-5-5 Division of trust with more than one beneficiary or class thereof for GST purposes into separate share trusts to effectuate allocation of grantor's, decedent's, or surviving spo
Section 19-5-6 Division of qualified terminable interest property trust into separate share trusts to effectuate allocation of grantor's, decedent's, or surviving spouse's GST exemption; p
Section 19-5-7 Allocation of distributions from separate trusts.
Section 19-5-8 Purpose of chapter.
Section 19-5-9 Exercise of authority by fiduciary.
Section 19-5-10 Fiduciary not liable for acts in good faith.
Section 19-5-11 Applicability of chapter.
Section 19-5-12 Chapter effective as to transfers in trust, etc., on and after January 1, 1987.

State Codes and Statutes

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