Chapter
Preclusion or Minimization of Generation-Skipping Tax
- Ala. Code § 19-5-1— Definitions.
- Ala. Code § 19-5-2— Allocation of Gst Exemption.
- Ala. Code § 19-5-3— Division of Trust to Which Gst Exemption Allocated into Separate Trusts for Exempt and Nonexempt Property.
- Ala. Code § 19-5-4— Separate Trusts for Property Transferred, Etc., from Another Trust in Order to Preclude or Minimize Gst.
- Ala. Code § 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 Spouse’s Gst Exemption.
- Ala. Code § 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; Payment of Estate Taxes.
- Ala. Code § 19-5-7— Allocation of Distributions from Separate Trusts.
- Ala. Code § 19-5-8— Purpose of Chapter.
- Ala. Code § 19-5-9— Exercise of Authority by Fiduciary.
- Ala. Code § 19-5-10— Fiduciary Not Liable for Acts in Good Faith.
- Ala. Code § 19-5-11— Applicability of Chapter.
- Ala. Code § 19-5-12— Chapter Effective as to Transfers in Trust, Etc., on and After January 1, 1987.