{"data":{"id":"us-al/ala.-code-19-3a-408","jurisdiction":"us-al","citation":"Ala. Code § 19-3A-408","heading":"Insubstantial Allocations Not Required.","body":"(a) If a fiduciary determines that an allocation between principal and income required by Section 19-3A-409, Section 19-3A-410, Section 19-3A-411, Section 19-3A-412, or Section 19-3A-415 is insubstantial, then the fiduciary may allocate the entire amount to principal, unless one of the circumstances described in Section 19-3A-104(c) applies to the allocation. This power may be exercised by a co-trustee in the circumstances described in Section 19-3A-104(d) and may be released for the reasons and in the manner described in Section 19-3A-104(e). For purposes of this subsection, the circumstances set forth in Section 19-3A-104(c), Section 19-3A-104(d), and Section 19-3A-104(e) shall be applied whether or not Section 19-3A-104 is otherwise applicable to the trust.\n(b) Nothing in this section imposes a duty on the fiduciary to make an allocation pursuant to this section, and the fiduciary is not liable for failure to make an allocation pursuant to this section.","path":["Title 19 Fiduciaries and Trusts.","Chapter 3A Alabama Principal and Income Act.","Article 4 Allocation of Receipts During Administration."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=19-3A-408","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"b237dc8d366b5e4e1d0efccd8ef7ef09f22d060c3aeadaa0c51f3e7abf2a359c","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-19-3a-407","next":"us-al/ala.-code-19-3a-409"},"notice":"GroundRules: Original legal text. Not legal advice."}