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45-8A-22.119
Section 45-8A-22.119 Death benefits. (a) Participant Death in the Line of Duty. (1) Effective
for Deaths Occurring Before October 1, 2012. a. Surviving Spouse. If a participant dies as
a result of injuries received in the line of duty and leaves a surviving spouse, the retirement
board shall direct the payment to the surviving spouse of a monthly pension equal to Option
B-100 percent joint and survivor plan, described in Section 45-8A-22.120, based on a 30-year
service retirement. b. No Surviving Spouse and Surviving Children. If a participant dies as
a result of injuries received in the line of duty and leaves no surviving spouse or the surviving
spouse should die, and if the participant leaves a surviving child or children under the age
of 18 years, then a benefit of 50 percent of the amount the participant would have been paid
under the 100 percent joint and survivor plan based on a 30-year service retirement shall
be paid to the legal guardian of the child or children then under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-22.119.htm - 11K - Match Info - Similar pages
6-10-94
Section 6-10-94 Reduced homestead incapable of allotment - Possession by surviving spouse and
minor children until sold, etc. When the homestead, after being reduced to its lowest practicable
area, still exceeds $6,000 in value and no exemption in lieu of homestead has been obtained,
the surviving spouse and minor child or children, or either, may retain the possession of
the homestead as thus reduced, free from the payment of rent, until the same shall be sold
or there is a division of the lands of the decedent; and in the event of a sale of such homestead
in the course of administration, it shall be sold separately from the other lands of the decedent,
if there be other. (Code 1896, §2092; Code 1907, §4219; Code 1923, §7942; Code 1940, T.
7, §685; Acts 1951, No. 911, p. 1558, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-10-94.htm - 1K - Match Info - Similar pages
22-19-168
Section 22-19-168 Who may make anatomical gift of decedent's body or part. (a) Subject to subsections
(b) and (c) and unless barred by Section 22-19-166 or 22-19-167, an anatomical gift of a decedent's
body or part for purpose of transplantation, therapy, research, or education may be made by
any member of the following classes of persons who is reasonably available, in the order of
priority listed: (1) an agent of the decedent at the time of death who could have made an
anatomical gift under Section 22-19-163(2) immediately before the decedent's death; (2) the
spouse of the decedent; (3) adult children of the decedent; (4) parents of the decedent; (5)
adult siblings of the decedent; (6) adult grandchildren of the decedent; (7) grandparents
of the decedent; (8) an adult who exhibited special care and concern for the decedent; (9)
the persons who were acting as the guardians of the person of the decedent at the time of
death; and (10) any other person having the authority to dispose of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-19-168.htm - 2K - Match Info - Similar pages
40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
6-10-85
Section 6-10-85 How exemption in lieu of homestead claimed and set apart. When an exemption
of real estate in lieu of homestead is claimed under Section 6-10-61, a petition in writing,
duly verified by oath, must be filed by, or on behalf of, the surviving spouse and minor child
or children, or either, as the case may be, in the probate court having jurisdiction of the
administration of the estate, setting forth the facts authorizing such exemption, describing
the real estate out of which the exemption is claimed and stating its value. Thereupon the
court shall appoint three commissioners who shall set off and allot the same by metes and
bounds; and, within 10 days thereafter, they shall make a written report to the court of the
exemption set off and allotted by them. (Code 1886, §2553; Code 1896, §2083; Code 1907,
§4210; Code 1923, §7932; Code 1940, T. 7, §675.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-10-85.htm - 1K - Match Info - Similar pages
6-10-96
Section 6-10-96 Reduced homestead incapable of allotment - Sale - Proof of facts; order and
notice; terms; application of proceeds. The facts stated in the application to sell the homestead
for setting apart of exemptions may be proved by the oral testimony of witnesses or by the
records of the probate court, and if the facts stated in such application are proven to the
satisfaction of the court by the evidence, the court may order the sale of said homestead,
and notice of said sale shall be given as directed by Section 43-2-455. Said homestead must
be sold on such terms as the court may direct, not exceeding a credit of three years, but
in no case shall the cash payment be less than $6,000, and said sum of $6,000 shall, in the
discretion of the court, be applied by the court to the purchase of a homestead for the benefit
of such surviving spouse and minor children, or either of them, or be paid by the court to
the surviving spouse for the use and support of said surviving spouse and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-10-96.htm - 2K - Match Info - Similar pages
43-8-113
Section 43-8-113 Source, determination and documentation of exempt property and allowances;
petition for relief by personal representative or interested person. If the estate is otherwise
sufficient, property specifically devised is not used to satisfy rights to homestead and exempt
property. Subject to this restriction, the surviving spouse, the guardians of the minor children,
or children who are adults may select property of the estate as homestead allowance and exempt
property. The personal representative may make these selections if the surviving spouse, the
children or the guardians of the minor children are unable or fail to do so within a reasonable
time or if there are no guardians of the minor children. The personal representative may execute
an instrument or deed of distribution to establish the ownership of property taken as homestead
allowance or exempt property. He or she may determine the family allowance in a lump sum not
exceeding fifteen thousand dollars ($15,000) or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-8-113.htm - 1K - Match Info - Similar pages
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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40-18-6
Section 40-18-6 Gain or loss - Basis of property; adjusted basis. (a) Basis (unadjusted) of
property. The basis of property shall be the cost of the property with the following exceptions:
(1) INVENTORY VALUE. If the property should have been included in the last inventory, the
basis shall be the last inventory value thereof. (2) GIFT or TRANSFER IN TRUST. If the property
was acquired by gift or by a transfer in trust the basis shall be determined in accordance
with 26 U.S.C. § 1015. If property was acquired by gift or transfer in trust on or after
December 31, 1932 and prior to March 15, 1985, the basis shall be the fair and reasonable
market value of the property at the time of the acquisition. (3) PROPERTY TRANSMITTED AT DEATH.
If the property was acquired from a decedent, the taxpayer's basis in the property shall be
determined in accordance with 26 U.S.C. § 1014. (4) PROPERTY ACQUIRED UPON LIKE-KIND EXCHANGE.
If the property was acquired upon an exchange described in subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-6.htm - 7K - Match Info - Similar pages
35-10-71
Section 35-10-71 Initiation of foreclosure proceedings against surviving spouse or estate of
certain mortgagors. (a) A mortgagee shall not initiate a foreclosure proceeding pursuant to
this chapter against the surviving spouse or the estate of a mortgagor who is a service member
who dies while deployed overseas on active duty military service for at least 180 days following
the death of the service member; provided that the surviving spouse or the estate gives the
mortgagee written notice identifying the service member, stating that the service member died
while being deployed overseas, describing the mortgage or the property subject to the mortgage
and the debt, providing a telephone number or other means to communicate with the surviving
spouse or the estate, and asking that foreclosure be delayed for six months. No particular
phrasing of the notice shall be required. (b) A mortgagee shall not, individually or acting
through another person, foreclose, sell, or attempt to foreclose or...
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