Preclusion or Minimization of Generation-Skipping Tax.

  1. Law
  2. Code of Alabama
  3. Fiduciaries and Trusts.
  4. Preclusion or Minimization of Generation-Skipping Tax.

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Section
19-5-1

Definitions.

Section
19-5-2

Allocation of GST Exemption.

Section
19-5-3

Division of Trust to Which GST Exemption Allocated Into Separate Trusts for Exempt and Nonexempt Property.

Section
19-5-4

Separate Trusts for Property Transferred, etc., From Another Trust in Order to Preclude or Minimize Gst.

Section
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.

Section
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.

Section
19-5-7

Allocation of Distributions From Separate Trusts.

Section
19-5-8

Purpose of Chapter.

Section
19-5-9

Exercise of Authority by Fiduciary.

Section
19-5-10

Fiduciary Not Liable for Acts in Good Faith.

Section
19-5-11

Applicability of Chapter.

Section
19-5-12

Chapter Effective as to Transfers in Trust, etc., on and After January 1, 1987.