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Alabama Code > Title 19 > Chapter 5 - Preclusion Or Minimization Of Generation-Skipping Tax

Alabama Code > Title 19 > Chapter 5 - Preclusion Or Minimization Of Generation-Skipping Tax


Current as of: 2010
§ 19-5-1Definitions
§ 19-5-2Allocation of GST exemption
§ 19-5-3Division of trust to which GST exemption allocated into separate trusts for exempt and nonexempt property
§ 19-5-4Separate trusts for property transferred, etc., from another trust in order to preclude or minimize GST
§ 19-5-5Division 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 spouse's GST exemption
§ 19-5-6Division of qualified terminable interest property trust into separate share trusts to effectuate allocation of grantor's, decedent's, or surviving spouse's GST exemption; payment of estate taxes
§ 19-5-7Allocation of distributions from separate trusts
§ 19-5-8Purpose of chapter
§ 19-5-9Exercise of authority by fiduciary
§ 19-5-10Fiduciary not liable for acts in good faith
§ 19-5-11Applicability of chapter
§ 19-5-12Chapter effective as to transfers in trust, etc., on and after January 1, 1987

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