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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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40-6-4
Section 40-6-4 Deductions from salaries or fees of officials charged with assessment
or collection of taxes. The governing body shall deduct from the salary of the tax collector,
tax assessor, revenue commissioner, license commissioner, or other elected official charged
with the assessment or collection, or both, of any ad valorem taxes of the county, if the
officials are paid by salary, an amount equal to seven percent of the annual salary paid the
official by the county. The sum shall be deducted monthly and distributed at the end of the
fiscal year on a pro rata millage basis to the state, county, and all subdivisions and agencies
thereof, except municipal corporations, to which ad valorem taxes are paid. If the officials
are compensated by fees and commissions, the tax collector shall deduct from the money paid
to the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected
official charged with the assessment or collection, or both, of ad valorem...
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43-8-1
Section 43-8-1 General definitions. Subject to additional definitions contained in the
subsequent articles which are applicable to specific articles or divisions, and unless the
context otherwise requires, in this chapter, the following words shall have the following
meanings: (1) BENEFICIARY. As it relates to trust beneficiaries, includes a person who has
any present or future interest, vested or contingent, and also includes the owner of an interest
by assignment or other transfer and as it relates to a charitable trust, includes any person
entitled to enforce the trust. (2) CHILD. Includes any individual entitled to take as a child
under this chapter by intestate succession from the parent whose relationship is involved
and excludes any person who is only a stepchild, a foster child, a grandchild or any more
remote descendant. (3) COURT. The court having jurisdiction in matters relating to the affairs
of decedents. This court in Alabama is known as the probate court. (4) DAYS. That...
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45-37-123.108
Section 45-37-123.108 Direct rollovers. Except as otherwise specifically provided in
this section, this section shall be effective as of January 1, 1993. (1) ROLLOVERS
GENERALLY. a. Notwithstanding any provision of the plan to the contrary that would otherwise
limit a distributee's election under this section, a distributee, at the time and in
the manner prescribed by the pension board, may elect to have any portion of an eligible rollover
distribution that is equal to at least two hundred dollars ($200) paid directly to an eligible
retirement plan specified by the distributee in a direct rollover. b. For purposes of this
subdivision, the following definitions shall apply: 1.(i) An eligible rollover distribution
is any distribution of all or any portion of the balance to the credit of the distributee,
except that an eligible rollover distribution does not include: Any distribution that is one
of a series of substantially equal periodic payments, not less frequently than annually, made...
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11-40-17.3
Section 11-40-17.3 Retroactive Deferred Retirement Option Plan. (a) This section
shall apply to Class 1 municipalities only. (b) There is established a Retroactive Deferred
Retirement Option ("Back Drop") Plan for any retirement and relief system established
pursuant to Act 1272, 1973 Regular Session (Acts 1973, p. 2124), as amended. A participant
who retires at least 90 days following July 1, 2002, who has then completed at least 23 years
of credited service, and who is otherwise entitled to retire and receive a normal retirement
benefit, shall have the opportunity to elect a Back Drop plan. A participant eligible for
the Back Drop plan can elect in writing at his or her retirement to retroactively drop his
or her credited service in excess of 20 years, for a period of months not exceeding 36 months
immediately preceding the date of retirement (the "Back Drop period"); provided
that the beginning of the Back Drop period may not extend past the earliest date on which
the participant...
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19-3B-505
Section 19-3B-505 Creditor's claim against settlor. (a) Whether or not the terms of
a trust contain a spendthrift provision, the following rules apply: (1) During the lifetime
of the settlor, the property of a revocable trust is subject to claims of the settlor's creditors.
(2) With respect to an irrevocable trust, a creditor or assignee of the settlor may reach
the maximum amount that can be distributed to or for the settlor's benefit. If a trust has
more than one settlor, then the amount the creditor or assignee of a particular settlor may
reach may not exceed the settlor's interest in the portion of the trust attributable to that
settlor's contribution. (3) After the death of a settlor, and subject to the settlor's right
to direct the source from which liabilities will be paid, the property of a trust that was
revocable immediately prior to the settlor's death is subject to claims of the settlor's creditors,
costs of administration of the settlor's estate, the expenses of the...
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22-8A-2
Section 22-8A-2 Legislative intent. The Legislature finds that competent adult persons
have the right to control the decisions relating to the rendering of their own medical care,
including, without limitation, the decision to have medical procedures, life-sustaining treatment,
and artificially provided nutrition and hydration provided, withheld, or withdrawn in instances
of terminal conditions and permanent unconsciousness. In order that the rights of individuals
may be respected even after they are no longer able to participate actively in decisions about
themselves, the Legislature hereby declares that the laws of this state shall recognize the
right of a competent adult person to make a written declaration instructing his or her physician
to provide, withhold, or withdraw life-sustaining treatment and artificially provided nutrition
and hydration or designate by lawful written form a health care proxy to make decisions on
behalf of the adult person concerning the providing,...
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32-6-292
Section 32-6-292 Procedure for issuance; fees; limitations. The distinctive license
plates provided for by this division shall be prepared by the Commissioner of Revenue and
shall be issued through the probate judge or license commissioner of the several counties
of the state in like manner as are other motor vehicle license plates or tags, and, except
as herein provided, such officers shall be entitled to their regular fees for such service.
Applicants for such distinctive plates shall present to the issuing official proof of their
military retirement by proof satisfactory to the commissioner. When the applicant presents
proof satisfactory to the commissioner, the retired military person or retired reservist or
his or her spouse shall be issued the requested number of distinctive license plates or tags
upon the payment of the regular license fee for tags, as provided by law, and the additional
payment of a fee of three dollars ($3) for each plate issued. The applicant shall pay the...
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45-19-110.06
Section 45-19-110.06 Restoration of names to list of qualified electors. Any qualified
elector of the county who shall have his or her name omitted or removed from the list of qualified
electors in the county by failure to appear and reidentify himself or herself as herein provided
shall be entitled to have his or her name restored to the list of qualified electors by appearing
in person at the office of the board of registrars, or at the office of the judge of probate,
and answering such questions and submitting such proof, under oath, as the board may require
to establish the voter's identity, place of legal residence, and the fact that the voter has
not become disqualified from voting in the county. Provided, however, every qualified elector
shall have reidentified himself or herself at least 10 days prior to the election at which
he or she offers to vote; provided further, however, that this part shall not be construed
or applied to impair or deny the right to vote in person or by...
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22-30E-10
Section 22-30E-10 Limitation of liability provisions. (a) The Legislature declares that,
in order to achieve the economic redevelopment and site rehabilitation of contaminated properties
in accordance with this chapter, it is imperative to encourage financing of real property
transactions involving qualifying property. Accordingly, a lender, including one serving as
a trustee, personal representative, or in any other fiduciary capacity in connection with
a loan, and a lender holding evidence of ownership of a qualifying property primarily to protect
a security interest, or as a result of foreclosure or a deed in lieu of foreclosure of a security
interest, is entitled to the liability protection established in subsection (a) of Section
22-30E-9 if the lender meets each of the following requirements: (1) The lender has not caused
or contributed to a release of a contaminant at the qualified property. (2) The lender seeks
to sell, transfer, or otherwise divest the qualifying property at...
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