Arkansas Code Title 28, Subtitle 4, Chapter 53, Subchapter 2 - Transfers to Surviving Spouses

• § 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...
• § 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,...
• § 28-53-203 - Allocation of Assets With Value Equivalent to Federal Estate Tax Value.
  Whenever under any last will and testament or trust instrument of a decedent who is survived by a spouse, the executor, trustee, or other...
• § 28-53-204 - Assets Distributed to Be Representative of Appreciation or Depreciation of All Assets.
  A provision in a last will and testament or trust instrument that an executor or fiduciary authorized or required by its terms to satisfy...
• § 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...

Last modified: November 15, 2016