Code of Alabama

Ala. Code § 19-3-1 (2026)

Express Trust for Support, Maintenance and Education of Relative; Qualified Trust Under Internal Revenue Code; Definitions.

✓ official Alabama Legislature (ALISON) text, current July 2026
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Repealed by Act 2006-216, p. 314, §5, effective January 1, 2007.

(Acts 1935, No. 230, p. 626; Code 1940, T. 58, §1; Acts 1982, No. 82-625, p. 1179, §1; Acts 1990, No. 90-561.)

Notes of Decisions
Cited in 9 cases, 1987–2004 · leading case: In Re Navarre, 332 B.R. 24 (Bankr. M.D. Ala. 2004).
In Re Navarre, 332 B.R. 24 (Bankr. M.D. Ala. 2004). · cites it 27× “Navarre claims that his interest in the proceeds is exempt from the bankrupt estate pursuant to Alabama Code § 19-3-1. (Doc. 14). The matter was heard on March 2, 2004.”
Dionne v. Harless (In Re Harless), 187 B.R. 719 (Bankr. N.D. Ala. 1995). · cites it 28× “Language in Ala. Code § 19-3-1 (b) which purports, per se, to exempt IRAs from the bankruptcy estate under 11 U.”
Stilson v. Gulf States Paper Corp. (In re Pilkington), 89 B.R. 911 (N.D. Ala. 1987). · cites it 6× “In 1935 the Legislature enacted the predecessor to what is now Ala.Code § 19-3-1 (1975). As amended, this section authorizes a testamentary or inter vivos gift of property in a trust for life, with remainder over to a person selected by the grantor or devisor, and provides that…”
In Re Slepian, 170 B.R. 712 (Bankr. S.D. Ala. 1994). · cites it 5× “Code (1975) § 19-3-l(b) (“Code § 19-3-1”) or, alternatively, as outside of his bankruptcy estate pursuant to § 541(c)(2) of the Bankruptcy Code (“Section 541 or § 541”).”
In Re Cheatham, 309 B.R. 631 (Bankr. M.D. Ala. 2004). · cites it 4× “00 in the son’s account) exempt pursuant to Ala. Code § 19-3-1 . (“Express trust for support, maintenance and education of relative; qualified trust under Internal Revenue Code; definitions”).”
Turner v. Dees (In Re Dees), 155 B.R. 238 (Bankr. S.D. Ala. 1992). · cites it 2× “Alabama Code § 19-3-1 (1990) provides that spendthrift trusts can be created for the maintenance of any “child, grandchild or other relation by blood or marriage.”
Matter of Hyde, 200 B.R. 694 (Bankr. N.D. Ala. 1996). “Counsel’s argument would be well taken if debtor were attempting to utilize subsection 19-3-1(a) of the Alabama Code concerning traditional trusts for the support and maintenance of any child, grandchild, or relative of the participant.”
Fed. Sav. & Loan Ins. v. Haralson, 813 F.2d 370 (11th Cir. 1987). “Ala.Code Ann. § 19-3-1 authorizes the creation of spendthrift trusts for the benefit of relatives of the grantor and provides that "the property so conveyed and the income or profits therefrom shall not be liable for or subject to be seized or taken in any manner for the debt of…”
Darby v. McGregor, 216 B.R. 657 (M.D. Ala. 1997). “During the pendency of the bankruptcy, Darby attempted to claim two prepaid college tuition contracts as exempt property under § 19-3-1 of the Alabama Code. However, the United States Bankruptcy Court for the Middle District of Alabama issued an order on April 8, 1997,…”
— Ala. Code § 19-3-1(a) — 1 case
Matter of Hyde, 200 B.R. 694 (Bankr. N.D. Ala. 1996). “Counsel’s argument would be well taken if debtor were attempting to utilize subsection 19-3-1(a) of the Alabama Code concerning traditional trusts for the support and maintenance of any child, grandchild, or relative of the participant.”
— Ala. Code § 19-3-1(b) — 1 case
Dionne v. Harless (In Re Harless), 187 B.R. 719 (Bankr. N.D. Ala. 1995). “Language in Ala. Code § 19-3-1 (b) which purports, per se, to exempt IRAs from the bankruptcy estate under 11 U.”
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