Section 19-3A-409, as amended by Act 2012-550, applies to a trust described in Section 19-3A-409(d) on and after the following dates:

(1) If the trust is not funded as of January 1, 2013, the date of the decedent‘s death.
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Terms Used In Alabama Code 19-3A-607

  • Decedent: A deceased person.
  • following: means next after. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
(2) If the trust is initially funded in the calendar year beginning January 1, 2013, the date of the decedent’s death.
(3) If the trust is not described in subdivision (1) or (2), January 1, 2013.
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