2015 Code of Alabama
Title 19 - FIDUCIARIES AND TRUSTS.
Chapter 5 - PRECLUSION OR MINIMIZATION OF GENERATION-SKIPPING TAX.
Section 19-5-8 - Purpose of chapter.
The purpose of this chapter is to authorize a fiduciary to take appropriate action to preclude or minimize to the extent possible the imposition of the GST, and this chapter shall be broadly construed to effectuate this purpose.(Acts 1988, No. 88-340, p. 516, §8.)
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