Arkansas § 28-54-108 Securing payment of estate tax from property in possession of fiduciary

Arkansas Statutes

§ 28-54-108 — Securing payment of estate tax from property in possession of fiduciary

Arkansas § 28-54-108

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This text of Arkansas § 28-54-108 (Securing payment of estate tax from property in possession of fiduciary) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 28-54-108 (2026).

Text

(a)A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.

(b)A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.

(c)As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.

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(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. (b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee. (c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.