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Code of Alabama
Title 19
Chapter 5
Ala. Code § 19-5 et seq.
Preclusion or Minimization of Generation-Skipping Tax
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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.
19-5-5
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.
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.
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.