Arkansas Code

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Subchapter 2 — Transfers to Surviving Spouses

• Section28-53-201. Prior law and distributions unaffected.
• Section28-53-202. Applicability of subchapter.
• Section28-53-203. Allocation of assets with value equivalent to federal estate tax value.
• Section28-53-204. Assets distributed to be representative of appreciation or depreciation of all assets.
• Section28-53-205. Alternative valuations.