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.
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