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.
Structure Arkansas Code
Title 28 - Wills, Estates, and Fiduciary Relationships
Subtitle 4 - Administration Of Decedents' Estates
Chapter 53 - Distribution And Discharge
Subchapter 2 - Transfers to Surviving Spouses
§ 28-53-201. Prior law and distributions unaffected
§ 28-53-202. Applicability of subchapter
§ 28-53-203. Allocation of assets with value equivalent to federal estate tax value
§ 28-53-204. Assets distributed to be representative of appreciation or depreciation of all assets