This chapter shall be effective with respect to transfers in trust, and decedents dying, on and after January 1, 1987. (Acts 1988, No. 88-340, p. 516, §13.)
Chapter Effective as to Transfers in Trust, Etc., on and After January 1, 1987
Ala. Code § 19-5-12, under Preclusion or Minimization of Generation-Skipping Tax.
Ala. Code § 19-5-12