Alabama Code (Last Updated: November 28, 2014) |
Title19 FIDUCIARIES AND TRUSTS. |
Chapter5. PRECLUSION OR MINIMIZATION OF GENERATION-SKIPPING TAX. |
§ 19-5-1. Definitions. |
§ 19-5-2. Allocation of GST exemption. |
§ 19-5-3. Division of trust to which GST exemption allocated into separate trusts for exempt and nonexempt property. |
§ 19-5-4. Separate trusts for property transferred, etc., from another trust in order to preclude or minimize GST. |
§ 19-5-7. Allocation of distributions from separate trusts. |
§ 19-5-8. Purpose of chapter. |
§ 19-5-9. Exercise of authority by fiduciary. |
§ 19-5-10. Fiduciary not liable for acts in good faith. |
§ 19-5-11. Applicability of chapter. |
§ 19-5-12. Chapter effective as to transfers in trust, etc., on and after January 1, 1987. |