Chapter 5 — PRECLUSION OR MINIMIZATION OF GENERATION-SKIPPING TAX.
- Section 19-5-1 Definitions.
- Section 19-5-2 Allocation of GST exemption.
- Section 19-5-3 Division of trust to which GST exemption allocated into separate trusts for exempt and nonexempt property.
- Section 19-5-4 Separate trusts for property transferred, etc., from another trust in order to preclude or minimize GST.
- Section 19-5-5 Division of trust with more than one beneficiary or class thereof for GST purposes into separate share trusts to effectuate allocation of grantor's, decedent's, or surviving spo
- 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; p
- Section 19-5-7 Allocation of distributions from separate trusts.
- Section 19-5-8 Purpose of chapter.
- Section 19-5-9 Exercise of authority by fiduciary.
- Section 19-5-10 Fiduciary not liable for acts in good faith.
- Section 19-5-11 Applicability of chapter.
- Section 19-5-12 Chapter effective as to transfers in trust, etc., on and after January 1, 1987.