US Lawyer Database

§ 28-54-113. Severability

If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.

§ 28-54-114. Delayed application

(a) Sections 28-54-103 — 28-54-107 do not apply to the estate of a decedent who dies more than three years after January 1, 2008, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death. (b) For the estate of a decedent who dies on or after […]

§ 28-53-201. Prior law and distributions unaffected

This subchapter shall not be deemed to create any implication of change in existing law or invalidate any distribution in kind made prior to March 6, 1967, with respect to which values other than those specified in this subchapter were used.

§ 28-53-202. Applicability of subchapter

This subchapter shall be effective with respect to all wills and revocable inter vivos trusts executed or created before or after March 6, 1967, by persons dying on or after March 6, 1967, and to irrevocable inter vivos trusts created on or after March 6, 1967.

§ 28-53-205. Alternative valuations

(a) Whenever there is a provision in the will or governing instrument that an executor or fiduciary who is authorized or required by its terms to satisfy a pecuniary bequest or transfer in trust, with assets in kind at their federal estate tax values or at any value other than fair market values at date […]