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19-5-6
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. When a grantor or decedent transfers property into a trust for which
an election is made or to be made pursuant to Section 2056(b)(7) or 2523(f) of the Internal
Revenue Code to treat such property as qualified terminable interest property (the "QTIP
trust"), and when a grantor or fiduciary makes an election pursuant to Section 2652(a)(3)
of the Internal Revenue Code to have the grantor or decedent creating such QTIP trust deemed
to be the transferor of a portion, but not all, of such QTIP trust for GST purposes, and when
a grantor or fiduciary makes an allocation pursuant to Section 2631 of the Internal Revenue
Code of any portion of such grantor's or decedent's GST exemption to such portion of the QTIP
trust for which a Section 2652(a)(3) election is made or to be made, or to...
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5-5A-40
Section 5-5A-40 Disposition of deposit in trust for another upon death of trustee. Whenever
any deposit shall be made in any bank by any person in trust for another and no other or further
notice of the existence and terms of a legal and valid trust shall have been given in writing
to and received by the bank, in the event of the death of the trustee, such deposit or any
part thereof, together with any interest thereon, may be paid to the person for whom said
deposit was made, whether a minor or adult, and the receipt or acquittance of such person
shall fully relieve and release said bank from all liability. (Acts 1980, No. 80-658, §5-5-40.)...
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15-20A-4
Section 15-20A-4 Definitions. For purposes of this chapter, the following words shall have
the following meanings: (1) ADULT SEX OFFENDER. A person convicted of a sex offense. (2) CHILD.
A person who has not attained the age of 12. (3) CHILDCARE FACILITY. A licensed child daycare
center, a licensed childcare facility, or any other childcare service that is exempt from
licensing pursuant to Section 38-7-3, if it is sufficiently conspicuous that a reasonable
person should know or recognize its location or its address has been provided to local law
enforcement. (4) CONVICTION. A verdict or finding of guilt as the result of a trial, a plea
of guilty, a plea of nolo contendere, or an Alford plea regardless of whether adjudication
was withheld. Conviction includes, but is not limited to, a conviction in a United States
territory, a conviction in a federal or military tribunal, including a court martial conducted
by the Armed Forces of the United States, a conviction for an offense committed...
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26-2A-138
Section 26-2A-138 Who may be appointed conservator; priorities. (a) The court may appoint an
individual or a corporation with general power to serve as trustee or conservator of the estate
of a protected person. The following are entitled to consideration for appointment in the
order listed: (1) A conservator, guardian of property, or other like fiduciary appointed or
recognized by an appropriate court of any other jurisdiction in which the protected person
resides; (2) An individual or corporation nominated by the protected person who is 14 or more
years of age and of sufficient mental capacity to make an intelligent choice; (3) An attorney-in-fact
under a valid durable power of attorney previously executed by the protected person and giving
the attorney-in-fact reasonably broad powers over the property of the protected person; (4)
The spouse of the protected person, or a person nominated by the will of a deceased spouse
to whom the protected person was married at the decedent's death...
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35-5A-8
Section 35-5A-8 Transfer by obligor. (a) Subject to subsections (b) and (c), a person not subject
to Section 35-5A-6 or 35-5A-7 who holds property of or owes a liquidated debt to a minor not
having a conservator may make an irrevocable transfer to a custodian for the benefit of the
minor pursuant to Section 35-5A-10. (b) If a person having the right to do so under Section
35-5A-4 has nominated a custodian under that section to receive the custodial property, the
transfer must be made to that person. (c) If no custodian has been nominated under Section
35-5A-4, or all persons so nominated as custodian die before the transfer or are unable, decline,
or are ineligible to serve, a transfer under this section may be made to an adult member of
the minor's family or to a trust company unless the property exceeds fifty thousand dollars
($50,000) in value. (Acts 1986, No. 86-453, p. 819, §7; Act 2013-250, p. 624, §1.)...
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40-9-37
shall be exempt from Alabama income tax during the taxable year in which the individual is
declared deceased by the Armed Forces. Any income earned by the spouse of a member of the
Armed Forces of the United States who has been killed in action in a United States Department
of Defense designated combat zone shall be exempt from Alabama income tax during the taxable
year in which the individual is declared deceased by the Armed Forces. (c) In any case where
income tax has been paid upon any income exempt pursuant to subsection (b), the tax monies
shall be refunded to the person or personal representative of the person. The refund
shall be made by the Department of Revenue. (d) This section shall have retroactive effect
to January 1, 2011. (e) The provisions of this section shall be liberally construed to accomplish
its purpose and the statute of limitations with respect to refunds of income taxes shall not
apply to taxpayers covered by this section. (Act 2012-486, p. 1399, §§1, 2.)...
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45-37A-51.236
death prior to commencement of accrual of a retirement allowance in his or her favor. Any such
designation may be changed from time to time by an employee member. Each such designation
shall be signed and dated by the employee member, and the last signed and dated designation
shall prevail over any former designation. The rights of the last designated severance beneficiary
shall be governed by Section 45-37A-51.235. (b) If a firefighter or police officer has executed
an instrument providing for the board of managers of the supplemental pension system established
by Subpart 1 to receive return of contributions made by him or her in the event of his or
her death, then the right of the board of managers to receive the return of the contributions
shall prevail over the claim of the severance beneficiary, or spouse, or children, or father,
or mother, or sisters, or brothers, or personal representative of such deceased firefighter
or police officer. (Act 2006-339, p. 851, Art. VI, §18.)...
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10A-4-3.02
Section 10A-4-3.02 Death or disqualification of shareholder. (a) Upon the death of a shareholder
of a domestic professional corporation, or if a shareholder of a domestic professional corporation
becomes a disqualified person, or if shares of a domestic professional corporation are transferred
by operation of law or court decree to a disqualified person, the shares of the deceased shareholder
or of the disqualified person may be transferred to a qualified person and, if not so transferred,
shall be purchased or redeemed by the domestic professional corporation to the extent of funds
which may be legally made available for the purchase. (b) If the price for the shares is not
fixed by the governing documents of the domestic professional corporation or by private agreement,
the domestic professional corporation, within six months after the death or 30 days after
the disqualification or transfer, as the case may be, shall make a written offer to pay for
the shares at a specified price...
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45-49A-63
Section 45-49A-63 Definitions. As used in this part, the following words and terms shall have
meanings as follows: (1) ANNUITY STARTING DATE. The first day for which a benefit is payable
as an annuity or any other form under Section 45-49A-63.80. (2) BENEFICIARY. The person or
persons named by a member by written designation filed with the board to receive payments
under this plan after the member's death. The member may not change his or her beneficiary
after his or her annuity starting date. If no beneficiary designation is in effect at the
member's death, or if no person so designated survives the member, the member's surviving
spouse, if any, shall be deemed to be the beneficiary, otherwise the beneficiary shall be
the member's estate. (3) BOARD. The Police and Fire Pension Board as constituted under Section
45-49A-63.120, or its delegate. (4) BREAK IN SERVICE. A period of absence which would constitute
a break in the member's service under the Mobile County Personnel Board rules;...
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15-20A-15
State Law Enforcement Agency to collect dates of travel, the intended destination or destinations,
temporary lodging information, and any other information reasonably necessary to monitor a
sex offender who plans to travel. (c) If a sex offender intends to travel to another country,
he or she shall report in person to the sheriff in each county of residence and complete a
travel notification document at least 21 days prior to such travel. If the travel to another
country is for a family or personal medical emergency or a death in the family, then
the sex offender shall report in person to the sheriff in each county of residence immediately
prior to travel. Any information reported to the sheriff in each county of residence shall
immediately be reported to the United States Marshals Service and the Alabama State Law Enforcement
Agency. (d) The travel notification document shall explain the duties of the adult sex offender
regarding travel as prescribed by the Alabama State Law...
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