Alabama § 19-5-4 - Separate Trusts for Property Transferred, Etc., from Another Trust in Order to Preclude or Minimize Gst.
Full text of Alabama Code of Alabama § 19-5-4 — Separate Trusts for Property Transferred, Etc., from Another Trust in Order to Preclude or Minimize Gst., with citation guidance and answers to common questions.
§ 19-5-4. Separate Trusts for Property Transferred, Etc., from Another Trust in Order to Preclude or Minimize Gst.
If under the provisions of the governing instrument, property which is held in one trust (the “first trust”) is to be transferred or poured over to, merged with, or otherwise combined with property in another trust (the “second trust”) and property in the first trust is subject to different treatment for purposes of the GST from the property in the second trust, the fiduciary of the second trust is authorized, but not required, to retain the property in separate trusts in order to preclude or minimize the imposition of the GST upon transfers from either or both trusts, with other terms of each separate trust being substantially identical in all respects.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 19-5-4
What does Code of Alabama § 19-5-4 cover?
Section 19-5-4 ("Separate Trusts for Property Transferred, Etc., from Another Trust in Order to Preclude or Minimize Gst.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 19-5-4?
A common citation format is "Code of Alabama § 19-5-4" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 19-5-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.