Alaska Stat. § 13.56.010 — AK Code / Title 13 / Chapter 13.56 / Section 13.56.010
Agreements authorized.
Status: in_force

(a) Except as provided in (b) and (c) of this section, an adult may enter into a supported decision-making agreement. A supported decision-making agreement allows an adult to receive decision-making assistance with the adult's affairs from one or more other adults.

(b) The adult wanting to receive decision-making assistance may not enter into a supported decision-making agreement unless the adult (1) enters into the agreement voluntarily and without coercion or undue influence; and

(2) understands the nature and effect of the agreement.

(c) An adult may not enter into a supported decision-making agreement under this section if the agreement encroaches on the authority of a guardian or conservator of the adult, unless the guardian or conservator approves in writing the adult entering into the supported decision-making agreement.
Alaska Stat. § 13.12.212 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.212
Right of election personal to surviving spouse; incapacitated surviving spouse.
Status: in_force

(a) The right of election may be exercised only by a surviving spouse who is living when the petition for the elective share is filed in the court under AS 13.12.211 (a). If the election is not exercised by the surviving spouse personally, it may be exercised on the surviving spouse's behalf by the surviving spouse's conservator, guardian, or agent under the authority of a power of attorney.

(b) If the election is exercised on behalf of a surviving spouse who is an incapacitated person, the portion of the elective share and supplemental elective share amounts due from the decedent's probate estate and recipients of the decedent's nonprobate transfers to others under AS 13.12.209 (b) and (c) shall be placed in a custodial trust for the benefit of the surviving spouse under AS 13.60 (Alaska Uniform Custodial Trust Act), except as provided in (c)  (e) of this section. For the purposes of this subsection, an election on behalf of a surviving spouse by an agent under a durable power of attorney is presumed to be on behalf of a surviving spouse who is an incapacitated person. For the purposes of the custodial trust established by this subsection, (1) the electing guardian, conservator, or agent is the custodial trustee;

(2) the surviving spouse is the beneficiary; and

(3) the custodial trust is determined to have been created by the decedent spouse by written transfer that takes effect at the decedent spouse's death and that directs the custodial trustee to administer the custodial trust as for an incapacitated beneficiary.

(c) An incapacitated beneficiary or a person acting on behalf of an incapacitated beneficiary may not terminate a custodial trust established under (b) of this section; but if the beneficiary regains capacity, the beneficiary then acquires the power to terminate the custodial trust by delivering to the custodial trustee a writing signed by the beneficiary declaring the termination. If not previously terminated, the custodial trust terminates on the death of the beneficiary.

(d) Expenditures by the custodial trustee of the property of a custodial trust established under (b) of this section shall be made with regard to other support, income, and property of the beneficiary and benefits of medical or other forms of assistance from any state or federal government or governmental agency for which the beneficiary must qualify on the basis of need.

(e) Upon the beneficiary's death, the custodial trustee shall transfer the unexpended property of a custodial trust established under (b) of this section in the following order: (1) under the residuary clause, if any, of the will of the beneficiary's predeceased spouse against whom the elective share was taken, as if the predeceased spouse died immediately after the beneficiary;

(2) to the predeceased spouse's heirs under AS 13.12.711 .
Alaska Stat. § 13.38.340 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.340
Trustee's discretionary powers regarding unitrust.
Status: in_force

The trustee may, in the trustee's discretion, from time to time, determine (1) the effective date of a conversion to a unitrust;

(2) the provisions for prorating a unitrust distribution for a short year in which a beneficiary's right to payments commences or ceases;

(3) the frequency of unitrust distributions during the year;

(4) the effect of other payments from or contributions to the trust on the trust's valuation;

(5) whether to value the trust's assets annually or more frequently;

(6) whether to use a smoothing period of three, four, or five years;

(7) what valuation dates to use;

(8) how frequently to value nonliquid assets and whether to estimate their value;

(9) whether to omit trust property occupied or possessed by a beneficiary from the calculations; and

(10) other matters necessary for the proper functioning of the unitrust.
Alaska Stat. § 13.21.075 — AK Code / Title 13 / Chapter 13.21 / Section 13.21.075
Effect of adjudication for or against personal representative.
Status: in_force

An adjudication rendered in any jurisdiction in favor of or against any personal representative of the estate is as binding on the local personal representative as if the representative were a party to the adjudication.
Alaska Stat. § 13.26.211 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.211
211 Testamentary appointment of guardian for incapacitated person.
Status: in_force

(a) The parent of an incapacitated person may by will appoint a guardian of the incapacitated person. A testamentary appointment by a parent becomes effective when, after having given seven days' prior written notice of intention to do so to the incapacitated person and to the person having care of the incapacitated person or to the incapacitated person's nearest adult relative, the guardian files acceptance of appointment in the court in which the will is informally or formally probated, if, prior thereto, both parents are dead or the surviving parent is adjudged incapacitated. If both parents are dead, an effective appointment by the parent who died later has priority unless it is terminated by the denial of probate in formal proceedings.

(b) The spouse of a married incapacitated person may by will appoint a guardian of the incapacitated person. The appointment becomes effective when, after having given seven days' prior written notice of intention to do so to the incapacitated person and to the person having care of the incapacitated person or to the incapacitated person's nearest adult relative, the guardian files acceptance of appointment in the court in which the will is informally or formally probated. An effective appointment by a spouse has priority over an appointment by a parent unless it is terminated by the denial of probate in formal proceedings.

(c) This state recognizes a testamentary appointment effected by filing acceptance under a will probated at the testator's domicile in another state.

(d) On the filing with the court in which the will was probated of written objection to the appointment by the person for whom a testamentary appointment of guardian has been made, the appointment is terminated. An objection does not prevent appointment by the court in a proper proceeding of the testamentary nominee or any other suitable person upon an adjudication of incapacity in proceedings under AS 13.26.216  13.26.316.

(e) A testamentary appointment of a guardian by the parent of an incapacitated person, or by the spouse of a married incapacitated person, may grant all guardianship powers and duties that the deceased parent or spouse held, subject to modification by the court under AS 13.26.286 .
Alaska Stat. § 13.63.150 — AK Code / Title 13 / Chapter 13.63 / Section 13.63.150
Relation to Electronic Signatures in Global and National Commerce Act.
Status: in_force

This chapter modifies, limits, or supersedes 15 U.S.C. 7001  7031 (Electronic Signatures in Global and National Commerce Act), but does not modify, limit, or supersede 15 U.S.C. 7001(c), or authorize electronic delivery of any of the notices described in 15 U.S.C. 7003(b).
Alaska Stat. § 13.36.270 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.270
Delegation of investment and management functions.
Status: in_force

(a) A trustee may delegate investment and management functions that a prudent trustee of comparable skills could properly delegate under the circumstances. The trustee shall exercise reasonable care, skill, and caution in (1) selecting an agent;

(2) establishing the scope and terms of the delegation, consistent with the purposes and terms of the trust; and

(3) periodically reviewing the agent's actions in order to monitor the agent's performance and compliance with the terms of the delegation.

(b) In performing a delegated function, an agent owes a duty to the trust to exercise reasonable care to comply with the terms of the delegation.

(c) A trustee who complies with the requirements of (a) of this section is not liable to the beneficiaries or to the trust for the decisions or actions of the agent to whom the function was delegated.

(d) By accepting the delegation of a trust function from the trustee of a trust that is subject to the law of this state, an agent submits to the jurisdiction of the courts of this state.
Alaska Stat. § 13.56.195 — AK Code / Title 13 / Chapter 13.56 / Section 13.56.195
Short title.
Status: in_force

This chapter may be cited as the Supported Decision-Making Agreements Act.
Alaska Stat. § 13.33.226 — AK Code / Title 13 / Chapter 13.33 / Section 13.33.226
Discharge.
Status: in_force

(a) Payment made under AS 13.33.201  13.33.227 in accordance with the terms of the account discharges the financial institution from all claims for amounts so paid, whether or not the payment is consistent with the beneficial ownership of the account as between parties, beneficiaries, or their successors. Payment may be made whether or not a party, beneficiary, or agent is disabled, incapacitated, or deceased when payment is requested, received, or made.

(b) Protection under this section does not extend to payments made after a financial institution has received written notice from a party, or from the personal representative, surviving spouse, or heir or devisee of a deceased party, to the effect that payments in accordance with the terms of the account, including one having an agency designation, should not be permitted, and the financial institution has had a reasonable opportunity to act on it when the payment is made. Unless the notice is withdrawn by the person giving it, the successor of any deceased party must concur in a request for payment if the financial institution is to be protected under this section. Unless a financial institution has been served with process in an action or proceeding, other notice or other information shown to have been available to the financial institution does not affect its right to protection under this section.

(c) A financial institution that receives written notice under this section or otherwise has reason to believe that a dispute exists as to the rights of the parties may refuse, without liability, to make payments in accordance with the terms of the account.

(d) Protection of a financial institution under this section does not affect the rights of parties in disputes between themselves or their successors concerning the beneficial ownership of sums on deposit in accounts or payments made from accounts.
Alaska Stat. § 13.26.256 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.256
Psychotropic medication influencing wards or respondents at judicial hearings.
Status: in_force

(a) A ward or respondent has a right to participate to the maximum extent possible in all judicial proceedings concerning the ward or respondent and to be free from the influence of psychotropic medication during the proceedings.

(b) It is the responsibility of the attorney for the ward or respondent to determine if the ward or respondent is being treated with psychotropic medication the effects of which would continue during the judicial proceedings and, if so, to inform the court in writing a reasonable time before the hearing.

(c) The court, upon receipt of the information provided under (b) of this section, shall require a medical examination of the ward or respondent, if the court determines that the medical examination is necessary, and shall determine the advisability of continuation or suspension of the treatment for the duration of the judicial proceedings. The court may make any appropriate order it considers necessary. The court in making its determination shall balance the interest of maximum participation of the ward or respondent in the hearings against the medical and rehabilitative needs of the ward or respondent.

(d) If the ward or respondent is under the influence of psychotropic medication during the judicial proceeding determining capacity, the trier of fact shall take that fact into consideration in making its determination.
Alaska Stat. § 13.27.210 — AK Code / Title 13 / Chapter 13.27 / Section 13.27.210
Accepting guardianship or conservatorship transferred from another state.
Status: in_force

(a) To confirm transfer of a guardianship or conservatorship transferred to this state under provisions similar to those in AS 13.27.200 , the guardian or conservator must petition the court in this state to accept the guardianship or conservatorship. The petition must include a certified copy of the other state's provisional order of transfer.

(b) Notice of a petition under (a) of this section must be given to those persons that would be entitled to notice if the petition were a petition for the appointment of a guardian or issuance of a protective order in both the transferring state and this state. The notice must be given in the same manner as notice is required to be given in this state.

(c) On the court's own motion or on request of the guardian or conservator, the incapacitated or protected person, or other person required to be notified of the proceeding, the court may hold a hearing on a petition filed under (a) of this section.

(d) The court shall issue a provisional order granting a petition filed under (a) of this section unless (1) an objection is made and the objector establishes that transfer of the proceeding would be contrary to the interests of the incapacitated or protected person; or

(2) the guardian or conservator is ineligible for an appointment in this state.

(e) The court shall issue a final order accepting the proceeding and appointing the guardian or conservator as guardian or conservator in this state on its receipt from the court from which the proceeding is being transferred of a final order issued under provisions similar to AS 13.27.200 transferring the proceeding to this state.

(f) Not later than 90 days after issuance of a final order accepting transfer of a guardianship or conservatorship, the court shall determine whether the guardianship or conservatorship needs to be modified to conform to the law of this state.

(g) In granting a petition under this section, the court shall recognize a guardianship or conservatorship order from the other state, including the determination of the incapacitated or protected person's incapacity and the appointment of the guardian or conservator.

(h) The denial by a court of this state of a petition to accept a guardianship or conservatorship transferred from another state does not affect the ability of the guardian or conservator to seek appointment as guardian or conservator in this state under AS 13.26.266 or 13.26.401 if the court has jurisdiction to make an appointment other than by reason of the provisional order of transfer.

Article 4. Registration and Recognition of Orders from Other States.
Alaska Stat. § 13.12.802 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.802
Effect of divorce, annulment, and decree of separation.
Status: in_force

(a) An individual who is divorced from the decedent or whose marriage to the decedent has been annulled is not a surviving spouse unless, by virtue of a subsequent marriage, the individual is married to the decedent at the time of death. A decree of separation that does not terminate the status of husband and wife is not a divorce for purposes of this section.

(b) In AS 13.12.101  13.12.405 and AS 13.16.065 , a surviving spouse does not include (1) an individual who obtains or consents to a final decree or judgment of divorce from the decedent or an annulment of their marriage, if the decree or judgment is not recognized as valid in this state, unless subsequently they participate in a marriage ceremony purporting to marry each to the other or live together as husband and wife;

(2) an individual who, following an invalid decree or judgment of divorce or annulment obtained by the decedent, participates in a marriage ceremony with a third individual; or

(3) an individual who was a party to a valid proceeding concluded by an order purporting to terminate all marital property rights.
Alaska Stat. § 13.48.045 — AK Code / Title 13 / Chapter 13.48 / Section 13.48.045
When certain deeds void; challenges to deed.
Status: in_force

(a) A transfer on death deed or an instrument revoking a transfer on death deed is void if it is obtained by fraud, duress, or undue influence.

(b) A proceeding must be commenced within 12 months after the transferor's death to (1) contest the capacity of the transferor; or

(2) determine whether a transfer on death deed or an instrument revoking a transfer on death deed is void because it was obtained by fraud, duress, or undue influence.
Alaska Stat. § 13.12.504 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.504
Self-proved will.
Status: in_force

(a) A will may be simultaneously executed, attested, and made self-proved, by acknowledgment of the will by the testator and affidavits of the witnesses, each made before an officer authorized to administer oaths under the laws of the state in which execution occurs and evidenced by the officer's certificate, under official seal, in substantially the following form:

I, __________________________________, the testator, sign my name to this instrument this __________ day of _____, and being first duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my will and that I sign it willingly (or willingly direct another to sign for me), that I execute it as my free and voluntary act for the purposes expressed in the will, and that I am eighteen years of age or older, of sound mind, and under no constraint or undue influence. Testator

We, __________________________________, __________________________________, the witnesses, sign our names to this instrument, being first duly sworn, and do hereby declare to the undersigned authority that the testator signs and executes this instrument as the testator's will and that the testator signs it willingly (or willingly directs another to sign for the testator), and that each of us, in the presence and hearing of the testator, hereby signs this will as witness to the testator's signing, and that to the best of our knowledge the testator is eighteen years of age or older, of sound mind, and under no constraint or undue influence. Witness

Witness

State of _______________________________________________________________________________________ Judicial DistrictSubscribed, sworn to, and acknowledged before me by __________________________________, the testator, and subscribed and sworn to before me by __________________________________, and __________________________________, witness, this __________ day of _____.(Seal) (Signed)

(Official capacity of officer)

(b) An attested will may be made self-proved at any time after its execution by the acknowledgment of the will by the testator and the affidavits of the witnesses, each made before an officer authorized to administer oaths under the laws of the state in which the acknowledgment occurs and evidenced by the officer's certificate, under the official seal, attached or annexed to the will in substantially the following form:

State of _______________________________________________________________________________________ Judicial DistrictWe, __________________________________, __________________________________, and __________________________________, the testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as the testator's will and that the testator had signed willingly (or willingly directed another to sign for the testator), and that the testator executed it as the testator's free and voluntary act for the purposes expressed in the will, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of the witnesses' knowledge the testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. Testator

Witness

Witness

Subscribed, sworn to and acknowledged before me by __________________________________, the testator, and subscribed and sworn to before me by __________________________________, and __________________________________, witnesses, this __________ day of _____.(Seal) (Signed)

(Official capacity of officer)

(c) A signature affixed to a self-proving affidavit attached to a will is considered a signature affixed to the will, if necessary to prove the will's due execution.
Alaska Stat. § 13.12.914 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.914
International will; other points of form.
Status: in_force

(a) The signatures shall be placed at the end of the international will. If the will consists of several sheets, each sheet shall be signed by the testator or, if the testator is unable to sign, by the person signing on the testator's behalf or, if a person is not signing on the testator's behalf, by the authorized person. In addition, each sheet shall be numbered.

(b) The date of the international will is the date of its signature by the authorized person. That date shall be noted at the end of the will by the authorized person.

(c) The authorized person shall ask the testator whether the testator wishes to make a declaration concerning the safekeeping of the will. If so and at the express request of the testator the place where the testator intends to have the will kept shall be mentioned in the certificate provided for in AS 13.12.915 .

(d) An international will executed in compliance with AS 13.12.913 is not invalid merely because it does not comply with this section.
Alaska Stat. § 13.26.153 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.153
Subsidized guardianship; procedure.
Status: in_force

Procedures relating to subsidized guardianships for hard-to-place children are governed by AS 25.23.200  25.23.240.
Alaska Stat. § 13.12.602 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.602
Will may pass all property and after-acquired property.
Status: in_force

A will may provide for the passage of all property the testator owns at death and all property acquired by the estate after the testator's death.
Alaska Stat. § 13.70.100 — AK Code / Title 13 / Chapter 13.70 / Section 13.70.100
Delivery or filing.
Status: in_force

(a) Subject to (b)  (l) of this section, delivery of a disclaimer may be effected by personal delivery, first class mail, or any other method likely to result in its receipt. A disclaimer sent by first class mail is considered to have been delivered on the date it is postmarked. Delivery by personal delivery or any other method is effective on receipt by the person to whom the disclaimer is to be delivered under this section.

(b) In the case of an interest created under the law of intestate succession or an interest created by will, other than an interest in a testamentary trust, (1) a disclaimer shall be delivered to the personal representative of the decedent's estate; or

(2) if a personal representative is not then serving, it shall be filed with a court having jurisdiction to appoint the personal representative.

(c) In the case of an interest in a testamentary trust, (1) a disclaimer shall be delivered to the trustee then serving, or if a trustee is not then serving, to the personal representative of the decedent's estate; or

(2) if no personal representative is then serving, a disclaimer shall be filed with a court having jurisdiction to enforce the trust.

(d) In the case of an interest in an inter vivos trust, (1) a disclaimer shall be delivered to the trustee then serving;

(2) if no trustee is then serving, a disclaimer shall be filed with a court having jurisdiction to enforce the trust; or

(3) if the disclaimer is made before the time the instrument creating the trust becomes irrevocable, the disclaimer shall be delivered to the settlor of a revocable trust or the transferor of the interest, or the legal representative of the settlor or transferor.

(e) In the case of an interest created by a beneficiary designation that is disclaimed before the designation becomes irrevocable, the disclaimer shall be delivered to the person making the beneficiary designation.

(f) In the case of an interest created by a beneficiary designation that is disclaimed after the designation becomes irrevocable, the disclaimer of an interest in (1) personal property shall be delivered to the person obligated to distribute the interest; and

(2) real property shall be recorded in the office of the recorder in the recording district where the real property that is the subject of the disclaimer is located.

(g) In the case of a disclaimer by a surviving holder of jointly held property or by the surviving tenant of property held as a tenancy by the entirety, the disclaimer shall be delivered to the person to whom the disclaimed interest passes, or, if the person cannot reasonably be located by the disclaimant, the disclaimer shall be delivered as provided by (b) of this subsection.

(h) In the case of a disclaimer by an object or taker in default of exercise of a power of appointment at any time after the power was created, (1) the disclaimer shall be delivered to the holder of the power or to the fiduciary acting under the instrument that created the power; or

(2) if no fiduciary is then serving, the disclaimer shall be filed with a court having authority to appoint the fiduciary.

(i) In the case of a disclaimer by an appointee of a nonfiduciary power of appointment, (1) the disclaimer shall be delivered to the holder, the personal representative of the holder's estate, or to the fiduciary under the instrument that created the power; or

(2) if no fiduciary is then serving, the disclaimer shall be filed with a court having authority to appoint the fiduciary.

(j) In the case of a disclaimer by a fiduciary of a power over a trust or estate, the disclaimer shall be delivered as provided in (b)  (d) of this section, as if the power disclaimed were an interest in property.

(k) In the case of a disclaimer of a power by an agent, except a power exercisable by a fiduciary over a trust or estate, the disclaimer shall be delivered to the principal or the principal's representative.

(l) When a disclaimer of an interest in or relating to real property is recorded in the judicial district where the real property is located, there is a rebuttable presumption that the disclaimer has been delivered.

(m) In this section, beneficiary designation means an instrument, other than an instrument creating or amending a trust, naming the beneficiary of (1) an annuity or insurance policy;

(2) an account with a designation for payment on death;

(3) a security registered in beneficiary form;

(4) a pension, profit-sharing, retirement, or other employment-related benefit plan; or

(5) any other nonprobate transfer at death.
Alaska Stat. § 13.36.125 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.125
Creation of trust bank account to pay special debts.
Status: reserved

Whenever a bank account is, by entries made on the books of the depositor and the bank at the time of the deposit, created exclusively for the purpose of paying dividends, interest, interest coupons, salaries, wages, or pensions or other employee benefits, and the depositor at the time of opening the account does not expressly declare otherwise, the depositor is considered a trustee of the account for the creditors to be paid from the account, subject to any power of revocation that the depositor may have reserved by agreement with the bank.
Alaska Stat. § 13.36.010 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.010
Registration procedures.
Status: in_force

Registration shall be accomplished by filing a statement indicating the name and address of the trustee in which it acknowledges the trusteeship. The statement shall indicate whether the trust has been registered elsewhere. The statement shall identify the trust: (1) in the case of a testamentary trust, by the name of the testator and the date and place of domiciliary probate; (2) in the case of a written inter vivos trust, by the name of each settlor and the original trustee and the date of the trust instrument; or (3) in the case of an oral trust, by information identifying the settlor or other source of funds and describing the time and manner of the trust's creation and the terms of the trust, including the subject matter, beneficiaries and time of performance. If a trust has been registered elsewhere, registration in this state is ineffective until either the earlier registration is released by order of the court where prior registration occurred or an instrument executed by the trustee and all beneficiaries is filed with the registration in this state.
Alaska Stat. § 13.36.140 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.140
Loan of trust funds.
Status: in_force

Except as provided in AS 13.36.145 , a corporate trustee may not lend trust funds to itself or an affiliate, or to a director, an officer, or an employee of itself or an affiliate, and a noncorporate trustee may not lend trust funds to itself or to a relative, an employer, an employee, or a partner or other business associate.
Alaska Stat. § 13.26.670 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.670
Validity of modified statutory form power of attorney.
Status: in_force

A power of attorney that satisfies the requirements of AS 13.26.645  13.26.665 is not prevented from being a statutory form power of attorney by the fact that it also contains additional language that (1) eliminates from the power of attorney one or more of the powers enumerated in one or more of the subsections of 13.26.665 with respect to a section of the statutory form power of attorney that is not eliminated by the principal;

(2) supplements one or more of the powers enumerated in one or more of the subsections of AS 13.26.665 with respect to a section of the statutory form power of attorney that is not eliminated by the principal by specifically listing additional powers of the agent;

(3) makes an additional provision that is not substantially inconsistent with the other provisions of the statutory form power of attorney; or

(4) relieves an agent of liability for breach of a duty under AS 13.26.610 , except to the extent the provision (A) relieves the agent of liability for breach of duty committed dishonestly, with an improper motive, or with reckless indifference to the purposes of the power of attorney or the best interest of the principal; or

(B) was inserted as a result of an abuse of a confidential or fiduciary relationship with the principal.
Alaska Stat. § 13.70.070 — AK Code / Title 13 / Chapter 13.70 / Section 13.70.070
Disclaimer of power of appointment or other power not held in fiduciary capacity.
Status: in_force

If a holder disclaims a power of appointment or other power not held in a fiduciary capacity, the following rules apply: (1) if the holder has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable;

(2) if the holder has exercised the power and the disclaimer is of a power other than a presently exercisable general power of appointment, the disclaimer takes effect immediately after the last exercise of the power;

(3) the instrument creating the power is construed as if the power expired when the disclaimer became effective.
Alaska Stat. § 13.56.030 — AK Code / Title 13 / Chapter 13.56 / Section 13.56.030
Contents of agreement.
Status: in_force

(a) A supported decision-making agreement must (1) name one or more adults to provide a principal with decision-making assistance; and

(2) describe the decision-making assistance that each supporter may provide the principal.

(b) A supported decision-making agreement must contain a notice to third parties that summarizes the rights and obligations of the supporter under this chapter and expressly identifies this chapter.

(c) A supported decision-making agreement may (1) name an alternate supporter to act in the place of a supporter and the circumstances under which the alternate supporter may act;

(2) authorize a supporter to share information with another supporter named in the agreement, including an alternate supporter.
Alaska Stat. § 13.41.005 — AK Code / Title 13 / Chapter 13.41 / Section 13.41.005
Application.
Status: in_force

Except as provided by AS 13.06.068 , this chapter applies to the disposition at death of the following property acquired by a married person: (1) all personal property, wherever situated, (A) that was acquired as or became, and remained, community property under the laws of another jurisdiction; or

(B) all or the proportionate part of which was acquired with the rents, issues, or income of, or the proceeds from, or in exchange for, that community property; or

(C) traceable to that community property;

(2) all or the proportionate part of any real property situated in this state that was acquired with the rents, issues, or income of, the proceeds from, or in exchange for, property acquired as or that became, and remained, community property under the laws of another jurisdiction, or property traceable to that community property.
Alaska Stat. § 13.12.609 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.609
Ademption by satisfaction.
Status: in_force

(a) Property a testator gave in the testator's lifetime to a person is treated as a satisfaction of a devise in whole or in part, only if (1) the will provides for deduction of the gift;

(2) the testator declared in a contemporaneous writing that the gift is in satisfaction of the devise or that its value is to be deducted from the value of the devise; or

(3) the devisee acknowledged in writing that the gift is in satisfaction of the devise or that its value is to be deducted from the value of the devise.

(b) For purposes of partial satisfaction, property given during lifetime is valued as of the time the devisee came into possession or enjoyment of the property or at the testator's death, whichever occurs first.

(c) If the devisee fails to survive the testator, the gift is treated as a full or partial satisfaction of the devise, as appropriate, in applying AS 13.12.603 and 13.12.604, unless the testator's contemporaneous writing provides otherwise.

Article 8. Rules of Construction Applicable to Wills and Other Governing Instruments.
Alaska Stat. § 13.60.040 — AK Code / Title 13 / Chapter 13.60 / Section 13.60.040
Transfer to custodial trustee by fiduciary, obligor, or other person; facility of payment.
Status: in_force

(a) Unless otherwise directed by an instrument designating a custodial trustee under AS 13.60.020 , a person, including a fiduciary other than a custodial trustee, who holds property of or owes a debt to an incapacitated individual not having a conservator, may make a transfer to an adult member of the beneficiary's family or to a trust company as custodial trustee for the use and benefit of the incapacitated individual. If the value of the property or the debt exceeds $20,000, the transfer is not effective unless authorized by the court.

(b) A written acknowledgment of delivery, signed by a custodial trustee, is a sufficient receipt and discharge for property transferred to the custodial trustee under this section.
Alaska Stat. § 13.36.215 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.215
Definitions.
Status: in_force

(a) In AS 13.36.105  13.36.220, unless the context or subject matter otherwise requires, (1) affiliate means a person directly or indirectly controlling or controlled by another person or a person under direct or indirect common control with another person, including a person with whom a trustee has an express or implied agreement regarding the purchase of trust investments by each from the other, directly or indirectly, except a broker or stock exchange;

(2) relative means a spouse, ancestor, descendant, brother, or sister;

(3) trust means an express trust only;

(4) trustee includes a trustee that is a corporation or a natural person and a successor or substitute trustee.

(b) In AS 13.36.157  13.36.159, (1) appointed trust means an irrevocable trust that receives principal from an invaded trust under AS 13.36.157 , including a new trust created by the settlor of the invaded trust or by the trustees, acting in that capacity, of the invaded trust;

(2) authorized trustee means, with regard to an invaded trust, a trustee with the authority to pay trust principal to or for a current beneficiary; in this paragraph, trustee does not include a settlor or a beneficiary to whom income or principal must be paid, currently or in the future, or who is or will become eligible to receive a distribution of income or principal in the discretion of the trustee other than by the exercise of a power of appointment held in a nonfiduciary capacity;

(3) current beneficiary means a person or, with regard to a class of persons, a person who is a member of the class, to whom a trustee may distribute principal when exercising a power under AS 13.36.157 ;

(4) invade means pay directly to the beneficiary of a trust or apply to the benefit of a beneficiary;

(5) invaded trust means an irrevocable inter vivos or testamentary trust the principal of which is appointed under AS 13.36.157 ;

(6) pooled trust means a trust described in 42 U.S.C. 1396p(d)(4)(C) that meets the requirements for a pooled trust under the regulations of this state relating to the Medicaid treatment of trusts;

(7) principal means the assets of a trust, including accrued and accumulated income, but excluding income that is currently required to be distributed;

(8) special needs trust means a trust under 42 U.S.C. 1396p(d)(4)(A) that meets the requirements for a special needs trust under the regulations of this state relating to the Medicaid treatment of trusts;

(9) third-party trust means a trust that is (A) established by a third party with the assets of the third party to provide for supplemental needs for a person eligible when the trust is created or at a future time for needs-based public assistance; and

(B) exempt from the provisions of the regulations of this state relating to the Medicaid treatment of trusts;

(10) unlimited discretion means the unlimited right to distribute principal if the right is not restricted by an ascertainable standard under 26 C.F.R. 25.2514-1.
Alaska Stat. § 13.26.595 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.595
Definitions.
Status: in_force

In AS 13.26.401  13.26.595, unless the context requires otherwise, fraud means (1) robbery, extortion, and coercion under AS 11.41.500  11.41.530;

(2) offenses against property under AS 11.46.100  11.46.740; or

(3) exploitation of another person or another person's resources for personal profit or advantage if no significant benefit accrues to the person who is exploited.

Article 5. Powers of Attorney.
Alaska Stat. § 13.33.221 — AK Code / Title 13 / Chapter 13.33 / Section 13.33.221
Authority of financial institution.
Status: in_force

A financial institution may enter into a contract of deposit for a multiple-party account to the same extent it may enter into a contract of deposit for a single-party account and may provide for a POD designation and an agency designation in either a single-party account or a multiple-party account. A financial institution need not inquire as to the source of a deposit to an account or as to the proposed application of a payment from an account.
Alaska Stat. § 13.06.115 — AK Code / Title 13 / Chapter 13.06 / Section 13.06.115
Notice; waiver.
Status: in_force

A person, including a guardian ad litem, conservator, or other fiduciary, may waive notice by a writing signed by the person or the person's attorney and filed in the proceeding.
Alaska Stat. § 13.12.570 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.570
Burden of proof.
Status: in_force

A petitioner under AS 13.12.530 or 13.12.535 has the burden of establishing prima facie proof of the execution of the will or trust. A person who opposes the petition has the burden of establishing the lack of testamentary intent, lack of capacity, undue influence, fraud, duress, mistake, or revocation. A party to the proceeding has the ultimate burden of persuasion as to the matters for which the party has the initial burden of proof.
Alaska Stat. § 13.12.710 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.710
Worthier-title doctrine abolished.
Status: in_force

The doctrine of worthier title is abolished as a rule of law and as a rule of construction. Language in a governing instrument describing the beneficiaries of a disposition as the transferor's heirs, heirs at law, next of kin, distributees, relatives, or family, or language of similar import, does not create or presumptively create a reversionary interest in the transferor.
Alaska Stat. § 13.48.140 — AK Code / Title 13 / Chapter 13.48 / Section 13.48.140
Nonexclusivity.
Status: in_force

The provisions of this chapter do not affect any method of transferring property otherwise permitted under the law of this state.
Alaska Stat. § 13.16.300 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.300
Termination of appointment; change of testacy status.
Status: in_force

Except as otherwise ordered in formal proceedings, the probate of a will subsequent to the appointment of a personal representative in intestacy or under a will that is superseded by formal probate of another will, or the vacation of an informal probate of a will subsequent to the appointment of the personal representative under it, does not terminate the appointment of the personal representative although the personal representative's powers may be reduced as provided in AS 13.16.140 . Termination occurs upon appointment in informal or formal appointment proceedings of a person entitled to appointment under the later assumption concerning testacy. If no request for new appointment is made within 30 days after expiration of time for appeal from the order in formal testacy proceedings, or from the informal probate, changing the assumption concerning testacy, the previously appointed personal representative upon request may be appointed personal representative under the subsequently probated will, or as in intestacy as the case may be.
Alaska Stat. § 13.36.250 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.250
Impartiality.
Status: in_force

If a trust has two or more beneficiaries, the trustee shall act impartially in investing and managing the trust assets, taking into account any differing interests of the beneficiaries.
Alaska Stat. § 13.16.225 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.225
Supervised administration; effect on other proceedings.
Status: in_force

(a) The pendency of a proceeding for supervised administration of a decedent's estate stays action on any informal application then pending or thereafter filed.

(b) If a will has been previously probated in informal proceedings, the effect of the filing of a petition for supervised administration is as provided for formal testacy proceedings by AS 13.16.140 .

(c) After receiving notice of the filing of a petition for supervised administration, a personal representative who has been appointed previously may not exercise the power to distribute any estate. The filing of the petition does not affect other powers and duties unless the court restricts the exercise of any of them pending full hearing on the petition.
Alaska Stat. § 13.52.223 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.223
Rights and duties of procurement organization and others.
Status: in_force

(a) When a hospital refers an individual at or near death to a procurement organization, the organization shall make a reasonable search of the records of the department and a donor registry.

(b) A procurement organization shall be allowed reasonable access to information in the records of the department to ascertain whether an individual at or near death is a donor.

(c) Except as provided by AS 13.52.253 , when a hospital refers an individual at or near death to a procurement organization, the organization may conduct any reasonable examination necessary to ensure the medical suitability of a part that is or could be the subject of an anatomical gift for transplantation, therapy, research, or education from a donor or a prospective donor. Except as provided by AS 13.52.055 or 13.52.253, during the examination period, measures necessary to ensure the medical suitability of the part may not be withheld or withdrawn, unless the hospital or procurement organization knows that the individual expressed a contrary intent.

(d) Unless prohibited by law other than AS 13.52.173  13.52.268, at any time after a donor's death, the person to whom a part passes under AS 13.52.207 may conduct any reasonable examination necessary to ensure the medical suitability of the body or part for its intended purpose.

(e) Unless prohibited by law other than AS 13.52.173  13.52.268, an examination under (c) or (d) of this section may include an examination of all medical and dental records of the donor or prospective donor.

(f) Upon the death of a minor who was a donor or had signed a refusal, unless a procurement organization knows the minor is emancipated, the procurement organization shall conduct a reasonable search for the parents of the minor and provide the parents with an opportunity to revoke or amend the anatomical gift or revoke the refusal.

(g) Upon referral by a hospital under (a) of this section, a procurement organization shall make a reasonable search for any person listed in AS 13.52.197 having priority to make an anatomical gift on behalf of a prospective donor. If a procurement organization receives information that an anatomical gift to any other person was made, amended, or revoked, it shall promptly advise the other person of all relevant information.

(h) Subject to AS 13.52.207 (i) and 13.52.257, the rights of the person to whom a part passes under AS 13.52.207 are superior to the rights of all others with respect to the part. The person may accept or reject an anatomical gift in whole or in part. Subject to the terms of the document of gift and AS 13.52.173  13.52.268, a person who accepts an anatomical gift of an entire body may allow embalming, burial, or cremation, and use of remains in a funeral service. If the gift is of a part, the person to whom the part passes under AS 13.52.207 , on the death of the donor and before embalming, burial, or cremation, shall cause the part to be removed without unnecessary mutilation.

(i) The physician who attends the decedent at death and the physician who determines the time of the decedent's death may not participate in the procedures for removing or transplanting a part from the decedent.

(j) A physician or technician may remove a donated part from the body of a donor that the physician or technician is qualified to remove.
Alaska Stat. § 13.38.900 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.900
Not applicable to mental health trust.
Status: in_force

This chapter does not apply to the trust established under the Alaska Mental Health Enabling Act of 1956, P.L. 84-830, 70 Stat. 709.
Alaska Stat. § 13.16.220 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.220
Supervised administration; petition; order.
Status: in_force

A petition for supervised administration may be filed by any interested person or by a personal representative at any time or the prayer for supervised administration may be joined with a petition in a testacy or appointment proceeding. If the testacy of the decedent and the priority and qualification of any personal representative have not been adjudicated previously, the petition for supervised administration must include the matters required of a petition in a formal testacy proceeding and the notice requirements and procedures applicable to a formal testacy proceeding apply. If not previously adjudicated, the court shall adjudicate the testacy of the decedent and questions relating to the priority and qualifications of the personal representative in any case involving a request for supervised administration, even though the request for supervised administration may be denied. After notice to interested persons, the court shall order supervised administration of a decedent's estate as follows: (1) if the decedent's will directs supervised administration, it shall be ordered unless the court finds that circumstances bearing on the need for supervised administration have changed since the execution of the will and that there is no necessity for supervised administration;

(2) if the decedent's will directs unsupervised administration, supervised administration shall be ordered only upon a finding that it is necessary for protection of persons interested in the estate; or

(3) in other cases if the court finds that supervised administration is necessary under the circumstances.
Alaska Stat. § 13.56.050 — AK Code / Title 13 / Chapter 13.56 / Section 13.56.050
Declarations by supporters.
Status: in_force

A supported decision-making agreement must contain a separate declaration by each supporter that states the supporter's relationship with the principal, states the willingness of the supporter to act as a supporter for the principal, and indicates that the supporter acknowledges the duties of a supporter under this chapter. Each declaration must be signed by the supporter making the declaration.
Alaska Stat. § 13.36.370 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.370
Trust protector.
Status: in_force

(a) A trust instrument may provide for the appointment of a trust protector.

(b) A trust protector appointed under (a) of this section has the powers, delegations, and functions conferred on the protector by the trust instrument, which may include the power to (1) remove and appoint a trustee;

(2) modify or amend the trust instrument to achieve favorable tax status or to respond to changes in 26 U.S.C. (Internal Revenue Code) or state law, or the rulings and regulations under those laws;

(3) increase or decrease the interests of any beneficiary to the trust; and

(4) modify the terms of a power of appointment granted by the trust.

(c) A modification authorized under (b) of this section may not (1) grant a beneficial interest to an individual or a class of individuals unless the individual or class of individuals is specifically provided for under the trust instrument;

(2) modify the beneficial interest of a governmental unit in a trust created under AS 47.07.020 (f).

(d) Subject to the terms of the trust instrument, a trust protector is not liable or accountable as a trustee or fiduciary because of an act or omission of the trust protector taken when performing the function of a trust protector under the trust instrument.
Alaska Stat. § 13.36.340 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.340
Modification and revocation of revocable trusts.
Status: in_force

(a) A trust that is revocable by the settlor may be modified or revoked in whole or in part by (1) substantial compliance with a method of modification or revocation provided in the trust instrument; or

(2) a writing, other than a will, signed by the settlor and delivered to the trustee during the lifetime of the settlor, except that, if the trust instrument expressly makes the method of revocation provided in the trust instrument the exclusive method of revocation, the trust may not be revoked under this paragraph.

(b) Unless otherwise provided in the trust instrument, if a trust that is revocable by the settlor is created by or funded by more than one settlor, (1) the trust may be modified or revoked as provided in AS 34.77.100 to the extent the trust consists of community property under AS 34.77 (Alaska Community Property Act);

(2) each settlor may modify or revoke the trust as to the portion of the trust property contributed by that settlor that is not community property under AS 34.77 .

(c) A revocable trust may not be modified or revoked by an attorney-in-fact under a power of attorney unless the modification or revocation is expressly permitted by the trust instrument.
Alaska Stat. § 13.33.205 — AK Code / Title 13 / Chapter 13.33 / Section 13.33.205
Designation of agent and termination of authority.
Status: in_force

(a) By writing signed by all parties, the parties may designate as agent of all parties on an account a person other than a party.

(b) Unless the terms of an agency designation provide that the authority of the agent terminates on disability or incapacity of a party, the agent's authority survives disability and incapacity. The agent may act for a disabled or incapacitated party until the authority of the agent is terminated.

(c) Death of the sole party or last surviving party terminates the authority of an agent.
Alaska Stat. § 13.46.140 — AK Code / Title 13 / Chapter 13.46 / Section 13.46.140
Custodian's expenses, compensation, and bond.
Status: in_force

(a) A custodian is entitled to reimbursement from custodial property for reasonable expenses incurred in the performance of the custodian's duties.

(b) Except for one who is a transferor under AS 13.46.030 , a custodian has a noncumulative election during each calendar year to charge reasonable compensation for services performed during that year.

(c) Except as provided in AS 13.46.170 (f), a custodian is not required to give a bond.
Alaska Stat. § 13.52.275 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.275
Construction where mental illness.
Status: in_force

In the case of mental illness, nothing in this chapter may be construed to override or undermine the validity of a properly executed durable power of attorney for health care.
Alaska Stat. § 13.12.540 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.540
Venue.
Status: in_force

(a) The venue for a petition under AS 13.12.530 is (1) the judicial district of this state where the testator is domiciled; or

(2) if the person who executed the will is not domiciled in this state, any judicial district of this state.

(b) The venue for a petition under AS 13.12.535 is the judicial district where the trust is registered. The venue for proceedings involving a trust that is not registered in this state is (1) any place in this state where the trust could have been properly registered; or

(2) the location established by the rules of court.
Alaska Stat. § 13.16.250 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.250
Acceptance of appointment; consent to jurisdiction.
Status: in_force

By accepting appointment, a personal representative submits personally to the jurisdiction of the court in any proceeding relating to the estate that may be instituted by any interested person. Notice of any proceeding shall be delivered to the personal representative, or mailed by ordinary first-class mail to the personal representative at the address as listed in the application or petition for appointment or as thereafter reported to the court and to the personal representative's address as then known to the petitioner.
Alaska Stat. § 13.46.110 — AK Code / Title 13 / Chapter 13.46 / Section 13.46.110
Care of custodial property.
Status: in_force

(a) A custodian shall

(1) take control of custodial property;

(2) register or record title to custodial property if appropriate; and

(3) collect, hold, manage, invest, and reinvest custodial property.

(b) In dealing with custodial property, a custodian shall observe the standard of care that would be observed by a prudent person dealing with property of another and is not limited by any other statute, except AS 13.90.010 , restricting investments by fiduciaries. If a custodian has a special skill or expertise or is named custodian on the basis of representations of a special skill or expertise, the custodian shall use that skill or expertise. However, a custodian, in the custodian's discretion and without liability to the minor or the minor's estate, may retain custodial property received from a transferor.

(c) A custodian may invest in or pay premiums on life insurance or endowment policies on

(1) the life of the minor only if the minor or the minor's estate is the sole beneficiary; or

(2) the life of another person in whom the minor has an insurable interest only to the extent that the minor, the minor's estate, or the custodian in the capacity of custodian, is the irrevocable beneficiary.

(d) A custodian at all times shall keep custodial property separate and distinct from all other property in a manner sufficient to identify it clearly as custodial property of the minor. Custodial property consisting of an undivided interest is so identified if the minor's interest is held as a tenant in common and is fixed. Custodial property subject to recordation is so identified if it is recorded, and custodial property subject to registration is so identified if it is either registered, or held in an account designated, in the name of the custodian, followed in substance by the words: as a custodian for _____________________________________ (name of minor) under the Alaska Uniform Transfers to Minors Act.

(e) A custodian shall keep records of all transactions with respect to custodial property, including information necessary for the preparation of the minor's tax returns, and shall make them available for inspection at reasonable intervals by a parent or legal representative of the minor or by the minor if the minor has attained the age of 14 years.
Alaska Stat. § 13.50.140 — AK Code / Title 13 / Chapter 13.50 / Section 13.50.140
Notification of cancellation.
Status: in_force

(a) A donor whose motor vehicle or identification document information is on a registry shall notify a procurement organization or the department of the destruction or mutilation of the motor vehicle or identification document or revocation of the gift under AS 13.52.183 in order to remove the donor's name from a registry. If the procurement organization that is notified does not maintain a registry, the organization shall notify all procurement organizations that do maintain a registry.

(b) The failure of a donor to make the notification under (a) of this section does not affect the revocation of a gift under AS 13.52.183 .
Alaska Stat. § 13.41.010 — AK Code / Title 13 / Chapter 13.41 / Section 13.41.010
Rebuttable presumptions.
Status: in_force

Subject to AS 13.06.068 , in determining whether this chapter applies to specific property, the following rebuttable presumptions apply: (1) property acquired during marriage by a spouse of that marriage while domiciled in a jurisdiction under whose laws property could then be acquired as community property is presumed to have been acquired as or to have become, and remained, property to which this chapter applies; and

(2) real property situated in this state and personal property wherever situated acquired by a married person while domiciled in a jurisdiction under whose laws property could not then be acquired as community property, title to which was taken in a form that created rights of survivorship, are presumed not to be property to which this chapter applies.
Alaska Stat. § 13.38.980 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.980
Definitions.
Status: in_force

In this chapter, unless the context clearly indicates otherwise, (1) accounting period means a calendar year, unless another 12-month period is selected by a fiduciary, and includes a portion of a calendar year or other 12-month period that begins when an income interest begins or ends when an income interest ends;

(2) beneficiary includes, in the case of (A) a decedent's estate, an heir, legatee, or devisee; and

(B) a trust, an income beneficiary and a remainder beneficiary;

(3) fiduciary means a personal representative or a trustee;

(4) income means money or property that a fiduciary receives as current return from a principal asset, and includes a portion of receipts from a sale, exchange, or liquidation of a principal asset, to the extent provided in AS 13.38.600  13.38.750;

(5) income beneficiary means a person to whom net income of a trust is or may be payable;

(6) income interest means the right of an income beneficiary to receive all or part of net income, whether the governing instrument requires it to be distributed or authorizes it to be distributed in the trustee's discretion;

(7) mandatory income interest means the right of an income beneficiary to receive net income that the governing instrument requires the fiduciary to distribute;

(8) net income means the total receipts allocated to income during an accounting period, minus disbursements made from income during the period, and plus or minus transfers under this chapter to or from income during the period;

(9) person means an individual, a corporation, a business trust, an estate, a trust, a partnership, a limited liability company, an association, a joint venture, a government, a governmental subdivision, an agency or instrumentality, a public corporation, or another legal or commercial entity;

(10) principal means property held in trust for distribution to a remainder beneficiary when the trust terminates, or property held in trust in perpetuity;

(11) remainder beneficiary means a person entitled to receive principal when an income interest ends;

(12) sui juris beneficiary includes (A) a court-appointed guardian of an incapacitated beneficiary;

(B) an agent for an incompetent beneficiary; and

(C) a court-appointed guardian of a minor beneficiary's estate;

(13) trust includes a revocable trust, an irrevocable trust, and a legal life estate arrangement;

(14) trustee includes an original, additional, or successor trustee, whether or not appointed or confirmed by a court;

(15) unitrust means a trust from which a fixed percentage of the net fair market value of the trust's assets, valued annually, is paid not less often than annually to a beneficiary.
Alaska Stat. § 13.33.212 — AK Code / Title 13 / Chapter 13.33 / Section 13.33.212
Rights at death.
Status: in_force

(a) Except as otherwise provided in AS 13.33.201  13.33.227, on death of a party, sums on deposit in a multiple-party account belong to the surviving party or parties. If two or more parties survive and one is the surviving spouse of the decedent, the amount to which the decedent immediately before death was beneficially entitled under AS 13.33.211 belongs to the surviving spouse. If two or more parties survive and none is the surviving spouse of the decedent, the amount to which the decedent immediately before death was beneficially entitled under AS 13.33.211 belongs to the surviving parties in equal shares and augments the proportion to which each survivor immediately before the decedent's death was beneficially entitled under AS 13.33.211 , and the right of survivorship continues between the surviving parties.

(b) In an account with a POD designation (1) on death of one of two or more parties, the rights in sums on deposit are governed by (a) of this section;

(2) on death of the sole party or the last survivor of two or more parties, sums on deposit belong to the surviving beneficiary or beneficiaries; if two or more beneficiaries survive, sums on deposit belong to them in equal and undivided shares, and there is no right of survivorship in the event of death of a beneficiary after coming into ownership; if no beneficiary survives, sums on deposit belong to the estate of the last surviving party.

(c) Sums on deposit in a single-party account without a POD designation, or in a multiple-party account that, by the terms of the account, is without right of survivorship, are not affected by death of a party, but the amount to which the decedent immediately before death was beneficially entitled under AS 13.33.211 is transferred as part of the decedent's estate. A POD designation in a multiple-party account without right of survivorship is ineffective. For purposes of this section, designation of an account as a tenancy in common establishes that the account is without right of survivorship.

(d) The ownership right of a surviving party or beneficiary, or of the decedent's estate, in sums on deposit is subject to requests for payment made by a party before the party's death, whether paid by the financial institution before or after death, or unpaid. The surviving party or beneficiary, or the decedent's estate, is liable to the payee of an unpaid request for payment. The liability is limited to a proportionate share of the amount transferred under this section to the extent necessary to discharge the request for payment.
Alaska Stat. § 13.16.410 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.410
Transactions authorized for personal representatives; exceptions.
Status: in_force

Except as restricted or otherwise provided by the will or by an order in a formal proceeding and subject to the priorities stated in AS 13.16.540 , a personal representative, acting reasonably for the benefit of the interested persons, may properly (1) retain assets owned by the decedent pending distribution or liquidation, including those in which the representative is personally interested or that are otherwise improper for trust investment;

(2) receive assets from fiduciaries, or other sources;

(3) perform, compromise, or refuse performance of the decedent's contracts that continue as obligations of the estate, as the personal representative may determine under the circumstances; in performing enforceable contracts by the decedent to convey or lease land, the personal representative, among other possible courses of action, may: (A) execute and deliver a deed of conveyance for cash payment of all sums remaining due or the purchaser's note for the sum remaining due secured by a mortgage or deed of trust on the land; or

(B) deliver a deed in escrow with directions that the proceeds, when paid in accordance with the escrow agreement, be paid to the successors of the decedent, as designated in the escrow agreement;

(4) satisfy written charitable pledges of the decedent irrespective of whether the pledges constituted binding obligations of the decedent or were properly presented as claims, if in the judgment of the personal representative the decedent would have wanted the pledges completed under the circumstances;

(5) if funds are not needed to meet debts and expenses currently payable and are not immediately distributable, deposit or invest liquid assets of the estate, including money received from the sale of other assets, in federally insured interest-bearing accounts, readily marketable secured loan arrangements, or other prudent investments which would be reasonable for use by trustees generally;

(6) acquire or dispose of an asset, including land in this or another state, for cash or on credit, at public or private sale; and manage, develop, improve, exchange, partition, change the character of, or abandon an estate asset;

(7) make ordinary or extraordinary repairs or alterations in buildings or other structures, demolish any improvements, raze existing or erect new party walls or buildings;

(8) subdivide, develop or dedicate land to public use; make or obtain the vacation of plats and adjust boundaries; or adjust differences in valuation on exchange or partition by giving or receiving considerations; or dedicate easements to public use without consideration;

(9) enter for any purpose into a lease as lessor or lessee, with or without option to purchase or renew, for a term within or extending beyond the period of administration;

(10) enter into a lease or arrangement for exploration and removal of minerals or other natural resources or enter into a pooling or unitization agreement;

(11) abandon property when, in the opinion of the personal representative, it is valueless, or is so encumbered, or is in condition that it is of no benefit to the estate;

(12) vote stocks or other securities in person or by general or limited proxy;

(13) pay calls, assessment, and other sums chargeable or accruing against or on account of securities, unless barred by the provisions relating to claims;

(14) hold a security in the name of a nominee or in other form without disclosure of the interest of the estate, but the personal representative is liable for any act of the nominee in connection with the security so held;

(15) insure the assets of the estate against damage, loss, and liability and insure the personal representative against liability as to third persons;

(16) borrow money with or without security to be repaid from the estate assets or otherwise; and advance money for the protection of the estate;

(17) effect a fair and reasonable compromise with any debtor or obligor, or extend, renew, or in any manner modify the terms of any obligation owing to the estate; if the personal representative holds a mortgage, pledge, or other lien upon property of another person, the personal representative may, in place of foreclosure, accept a conveyance or transfer of encumbered assets from the owner of it in satisfaction of the indebtedness secured by lien;

(18) pay taxes, assessments, compensation of the personal representative, and other expenses incident to the administration of the estate;

(19) sell or exercise stock subscription or conversion rights; consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution, or liquidation of a corporation or other business enterprise;

(20) allocate items of income or expense to either estate income or principal, as permitted or provided by law;

(21) employ persons, including attorneys, auditors, investment advisors, or agents, even if they are associated with the personal representative, to advise or assist the personal representative in the performance of administrative duties; act without independent investigation upon their recommendations; and instead of acting personally, employ one or more agents to perform any act of administration, whether or not discretionary;

(22) prosecute or defend claims, or proceedings in any jurisdiction for the protection of the estate and of the personal representative in the performance of the personal representative's duties;

(23) sell, mortgage, or lease any real or personal property of the estate or any interest in it for cash, credit, or for part cash and part credit, and with or without security for unpaid balances;

(24) continue any unincorporated business or venture in which the decedent was engaged at the time of death (A) in the same business form for a period of not more than four months from the date of appointment of a general personal representative if continuation is a reasonable means of preserving the value of the business including good will;

(B) in the same business form for any additional period of time that may be approved by order of the court in a formal proceeding to which the persons interested in the estate are parties; or

(C) throughout the period of administration if the business is incorporated by the personal representative and if none of the probable distributees of the business who are competent adults object to its incorporation and retention in the estate;

(25) incorporate any business or venture in which the decedent was engaged at the time of death;

(26) provide for exoneration of the personal representative from personal liability in any contract entered into on behalf of the estate;

(27) satisfy and settle claims and distribute the estate as provided in AS 13.06  13.36;

(28) consider discretionary distributions to a beneficiary as being made from capital gains realized during the year.
Alaska Stat. § 13.65.095 — AK Code / Title 13 / Chapter 13.65 / Section 13.65.095
Short title.
Status: in_force

This chapter may be cited as the Uniform Prudent Management of Institutional Funds Act.
Alaska Stat. § 13.36.109 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.109
Specific powers of trustees.
Status: in_force

Except as otherwise provided by this chapter, in addition to the powers conferred by the terms of the trust, a trustee may perform all actions necessary to accomplish the proper management, investment, and distribution of the trust property, including the power (1) to collect, hold, and retain trust property received from a settlor or another person; the property may be retained even if it includes property in which the trustee is personally interested;

(2) to accept additions to the property of the trust from a settlor or another person;

(3) to continue or to participate in the operation of a business or other enterprise that is part of the trust property and to effect an incorporation, dissolution, or other change in the form of the organization of the business or enterprise;

(4) to acquire or dispose of property, for cash or on credit, at public or private sale or by exchange;

(5) to manage, control, divide, develop, improve, exchange, partition, change the character of, or abandon trust property;

(6) to encumber, mortgage, or pledge trust property for a term within or extending beyond the term of the trust in connection with the exercise of a power vested in the trustee;

(7) to make ordinary or extraordinary repairs, alterations, or improvements in buildings or other trust property; to demolish improvements; and to raze existing or erect new party walls or buildings;

(8) to subdivide or develop land; to dedicate land to public use; to make or obtain the vacation of plats and to adjust boundaries; to adjust differences in valuation on exchange or partition by giving or receiving consideration; and to dedicate easements to public use without consideration;

(9) to enter into a lease for any purpose as lessor or lessee with or without the option to purchase or renew and for a term within or extending beyond the term of the trust;

(10) to enter into a lease or arrangement for exploration and removal of gas, oil, or other minerals or geothermal energy; and to enter into a community oil lease, a pooling agreement, or a unitization agreement;

(11) to grant an option involving disposition of trust property or to take an option for the acquisition of property, including an option that is exercisable beyond the duration of the trust;

(12) with respect to shares of stock of a domestic or foreign corporation, a membership in a nonprofit corporation, or other property, to (A) vote in person and to give proxies to exercise any voting rights with respect to the shares, memberships, or property;

(B) waive notice of a meeting or to give consent to the holding of a meeting; and

(C) authorize, ratify, approve, or confirm an action that could be taken by shareholders, members, or property owners;

(13) to pay calls, assessments, and other sums chargeable to or accruing against or on a securities account;

(14) to sell or exercise stock subscription or conversion rights;

(15) to consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution, or liquidation of a corporation or other business enterprise; to participate in voting trusts, pooling arrangements, and foreclosures; and, in connection with a reorganization, consolidation, merger, dissolution, liquidation, voting trust, pooling arrangement, or foreclosure, to deposit securities with, transfer title, and delegate discretion to a protective or other committee as the trustee considers advisable;

(16) to deposit securities in a securities depository;

(17) to insure the property of the trust against damage or loss and to insure the trustee against liability with respect to third persons;

(18) to borrow money for a trust purpose to be repaid from trust property;

(19) to pay or contest a claim, to settle a claim by or against the trust by compromise, arbitration, or otherwise, and to release, in whole or in part, a claim belonging to the trust;

(20) to pay taxes, assessments, reasonable compensation of the trustee, employees, and agents of the trust, and other expenses incurred in the collection, care, administration, and protection of the trust;

(21) to make loans out of trust property to an eligible beneficiary or an eligible third-party entity on terms and conditions the trustee considers to be fair and reasonable under the circumstances and to guarantee loans to the eligible beneficiary or eligible third-party entity by encumbrances on trust property; in this paragraph, (A) eligible beneficiary means a beneficiary of the trust who is currently eligible for or entitled to a distribution of income or principal of the trust;

(B) eligible third-party entity means a third-party entity if more than 50 percent of the equity of the entity is owned by the trust or by one or more beneficiaries of the trust;

(22) to pay an amount distributable to a beneficiary, whether or not the beneficiary is under a legal disability, by paying the amount to the beneficiary or by paying the amount to another person for the use or benefit of the beneficiary;

(23) to make a distribution of property and money in divided or undivided interests, pro rata or otherwise, and to adjust resulting differences in valuation;

(24) to employ accountants, attorneys, investment advisers, appraisers, or other persons, even if they are associated or affiliated with the trustee, to advise or assist the trustee in the performance of administrative duties;

(25) to inspect or investigate property that the trustee has been asked to hold or property owned or operated by an entity in which the trustee holds or has been asked to hold an interest for the purpose of determining the application of environmental law to the property and to take action to prevent, abate, or otherwise remedy an actual or potential violation of an environmental law affecting property held directly or indirectly by the trustee;

(26) to establish for an asset a reserve for depreciation, depletion, or obsolescence, and to decide, under law, how and in what proportions a receipt or disbursement is to be credited, charged, or apportioned between principal and income;

(27) to execute and deliver instruments that are useful to accomplish or facilitate the exercise of the trustee's powers;

(28) to prosecute or defend an action, claim, or proceeding in order to protect trust property and the trustee in the performance of the trustee's duties; and

(29) to consider discretionary distributions to a beneficiary as being made from capital gains realized during the year.
Alaska Stat. § 13.16.700 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.700
Settlement directed by court.
Status: in_force

When a judge receives information that a person has died in the judge's judicial district leaving an estate with property limited to the property described under AS 13.16.680 (a)(1) or less and no qualified person has appeared to take charge of the assets, the judge may immediately appoint a person, corporation, or attorney to settle the estate in the manner provided for in AS 13.16.680  13.16.695.
Alaska Stat. § 13.48.110 — AK Code / Title 13 / Chapter 13.48 / Section 13.48.110
Liability for creditor claims and statutory allowances.
Status: in_force

(a) To the extent the transferor's probate estate is insufficient to satisfy an allowed claim against the estate, the costs of administration of the estate, or a statutory allowance to a surviving spouse or child, the estate may enforce the liability against property transferred at the transferor's death by a transfer on death deed.

(b) If more than one property is transferred by one or more transfer on death deeds, the liability under (a) of this section is apportioned among the properties in proportion to their net values at the transferor's death.

(c) A proceeding to enforce the liability under this section must be commenced not later than 12 months after the transferor's death. A proceeding to enforce the liability under (a) of this section may not be commenced unless the personal representative of the transferor's estate has received a written demand by the surviving spouse, a creditor, a child, or a person acting for a child of the decedent.
Alaska Stat. § 13.63.020 — AK Code / Title 13 / Chapter 13.63 / Section 13.63.020
Terms-of-service agreement.
Status: in_force

(a) This chapter does not change or impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.

(b) This chapter does not give a fiduciary or designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.

(c) A fiduciary's or designated recipient's access to digital assets may be modified or eliminated by a user, by federal law, or by a terms-of-service agreement if the user has not provided direction under AS 13.63.010 .
Alaska Stat. § 13.36.338 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.338
Presumption of revocability.
Status: in_force

(a) Unless a trust is expressly made irrevocable, a trust executed on or after August 30, 2000 is revocable by the settlor.

(b) Notwithstanding AS 13.36.035  13.36.050, this section applies only if the (1) settlor is domiciled in this state when the trust is created;

(2) trust instrument is executed in this state; or

(3) trust provides that the law of this state governs the trust.
Alaska Stat. § 13.46.180 — AK Code / Title 13 / Chapter 13.46 / Section 13.46.180
Accounting by and determination of liability of custodian.
Status: in_force

(a) A minor who has attained the age of 14 years, the minor's guardian of the person or legal representative, an adult member of the minor's family, a transferor, or a transferor's legal representative may petition the court for (1) an accounting by the custodian or the custodian's legal representative; or

(2) a determination of responsibility, as between the custodial property and the custodian personally, for claims against the custodial property unless the responsibility has been adjudicated in an action under AS 13.46.160 to which the minor or the minor's legal representative was a party.

(b) A successor custodian may petition the court for an accounting by the predecessor custodian.

(c) The court, in a proceeding under this chapter or in another proceeding, may require or permit the custodian or the custodian's legal representative to account.

(d) If a custodian is removed under AS 13.46.170 (f), the court shall require an accounting and order delivery of the custodial property and records to the successor custodian and the execution of all instruments required for transfer of the custodial property.
Alaska Stat. § 13.52.183 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.183
Amending or revoking anatomical gift before donor's death.
Status: in_force

(a) Except in the case of mental illness under AS 13.52.020 (c), and subject to AS 13.52.193 , a donor or another person authorized to make an anatomical gift under AS 13.52.173 may amend or revoke an anatomical gift by (1) a record signed by (A) the donor;

(B) the other person; or

(C) subject to (b) of this section, another individual acting at the direction of the donor or the other person if the donor or other person is physically unable to sign; or

(2) a later-executed document of gift that amends or revokes a previous anatomical gift or portion of an anatomical gift, either expressly or by inconsistency.

(b) A record signed under (a)(1)(C) of this section must (1) be witnessed by at least two adults, at least one of whom is a disinterested witness, who have signed at the request of the donor or the other person; and

(2) state that it has been signed and witnessed as provided in (1) of this subsection.

(c) Subject to AS 13.52.193 , a donor or another person authorized to make an anatomical gift under AS 13.52.173 may revoke an anatomical gift by the destruction or cancellation of the document of gift, or the portion of the document of gift used to make the gift, with the intent to revoke the gift.

(d) A donor may amend or revoke an anatomical gift that was not made in a will by any form of communication during a terminal condition addressed to at least two adults, at least one of whom is a disinterested witness.

(e) A donor who makes an anatomical gift in a will may amend or revoke the gift in the manner provided for amendment or revocation of wills or as provided in (a) of this section.
Alaska Stat. § 13.27.100 — AK Code / Title 13 / Chapter 13.27 / Section 13.27.100
Exclusive basis.
Status: in_force

AS 13.27.100  13.27.180 provide the exclusive basis for subject matter jurisdiction for a court of this state to appoint a guardian or issue a protective order for an adult.
Alaska Stat. § 13.12.405 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.405
Source, determination, and documentation.
Status: in_force

(a) If the estate is otherwise sufficient, property specifically devised may not be used to satisfy rights to homestead allowance or exempt property. Subject to this restriction, the surviving spouse, guardians of minor children, or children who are adults may select property of the estate as homestead allowance and exempt property. The personal representative may make those selections if the surviving spouse, the children, or the guardians of the minor children are unable or fail to do so within a reasonable time or there is no guardian of a minor child. The personal representative may execute an instrument or deed of distribution to establish the ownership of property taken as homestead allowance or exempt property. The personal representative may determine the family allowance in a lump sum not exceeding $18,000 or periodic installments not exceeding $1,500 per month for one year, and may disburse funds of the estate in payment of the family allowance and any part of the homestead allowance payable in cash. The personal representative or an interested person aggrieved by a selection, determination, payment, proposed payment, or failure to act under this section may petition the court for appropriate relief, which may include a family allowance other than that which the personal representative determined or could have determined.

(b) If the right to an elective share is exercised on behalf of a surviving spouse who is an incapacitated person, the personal representative may add unexpended portions payable under the homestead allowance, exempt property, and family allowance to the trust established under AS 13.12.212 (b).

Article 5. Wills, Will Contracts, and Custody and Deposit of Wills.
Alaska Stat. § 13.52.395 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.395
Short title.
Status: in_force

This chapter may be cited as the Health Care Decisions Act.
Alaska Stat. § 13.63.080 — AK Code / Title 13 / Chapter 13.63 / Section 13.63.080
Disclosure of digital assets held in trust when trustee is original user.
Status: in_force

Unless otherwise ordered by the superior court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including a catalog of electronic communications of the trustee and the content of electronic communications.
Alaska Stat. § 13.12.921 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.921
Definitions for AS 13.12.912  13.12.921.
Status: in_force

In AS 13.12.912  13.12.921, (1) authorized person and person authorized to act in connection with international wills mean a person who by AS 13.12.919 , or by the laws of the United States, including members of the diplomatic and consular service of the United States designated by federal regulations, is empowered to supervise the execution of international wills;

(2) international will means a will executed in conformity with AS 13.12.912  13.12.915.
Alaska Stat. § 13.26.485 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.485
Compensation and expenses.
Status: in_force

If not otherwise compensated for services rendered, any visitor, lawyer, physician, conservator, or special conservator appointed in a protective proceeding is entitled to reasonable compensation from the estate.
Alaska Stat. § 13.52.213 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.213
Search and notification.
Status: in_force

(a) The following persons shall make a reasonable search of an individual who the person reasonably believes is dead or near death for a document of gift or other information identifying the individual as a donor or as an individual who made a refusal: (1) a law enforcement officer, a firefighter, a paramedic, or another emergency rescuer finding the individual; and

(2) if another source of the information is not immediately available, a hospital, as soon as practical after the individual's arrival at the hospital.

(b) If a document of gift or a refusal to make an anatomical gift is located by the search required by (a)(1) of this section and the individual or deceased individual to whom it relates is taken to a hospital, the person responsible for conducting the search shall send the document of gift or refusal to the hospital.

(c) Except as provided by AS 13.52.080 and 13.52.090, a person is not subject to criminal or civil liability for failing to discharge the duties imposed by this section but may be subject to administrative sanctions.
Alaska Stat. § 13.06.120 — AK Code / Title 13 / Chapter 13.06 / Section 13.06.120
Pleadings; when parties bound by orders; notice.
Status: in_force

(a) In any proceedings involving trusts, nonprobate assets, or estates of decedents, minors, protected persons, or incapacitated persons brought under AS 13.06  AS 13.36 or AS 13.38 , the following apply: (1) interests to be affected shall be described in pleadings that give reasonable information to owners by name or class, by reference to the instrument creating the interests, or in other appropriate manner;

(2) persons are bound by orders binding others in the following cases: (A) orders binding the sole holder or all co-holders of a power of revocation or a general or nongeneral power of appointment, including one in the form of a power of amendment, bind other persons to the extent their interests, as objects, takers in default, or otherwise, are subject to the power;

(B) to the extent there is no conflict of interest between them or among persons represented, orders binding a conservator bind the person whose estate the conservator controls; orders binding a guardian bind the ward if no conservator of the estate has been appointed; orders binding a trustee bind beneficiaries of the trust in proceedings to probate a will establishing or adding to a trust, to review the acts or accounts of a prior fiduciary, and in proceedings involving creditors or other third parties; orders binding a personal representative bind persons interested in the undistributed assets of a decedent's estate in actions or proceedings by or against the estate; and orders binding an agent having authority to act with respect to the particular questions or dispute bind the principal; if there is no conflict of interest and no conservator or guardian has been appointed, a parent may represent the minor child;

(C) an unborn person, a minor, an incapacitated person, or a person whose identity or location is unknown or not reasonably ascertainable who is not otherwise represented is bound by an order to the extent the interest is adequately represented by another party having a substantially identical interest in the proceeding;

(D) with regard to interests given upon the happening of a certain event to persons who comprise a certain class, orders binding the living persons who would constitute the class, if the event had happened immediately before the commencement of the proceeding, bind all members of the class;

(E) with regard to an interest given to a living person when the same interest or a share of the interest is to pass to the surviving spouse or to persons who are or might be the distributees, devisees, heirs, or issue of the living person upon the happening of a future event, orders binding the living person bind the surviving spouse, distributees, devisees, heirs, or issue of the living person;

(F) with regard to interests given to a person or a class of persons, or to both, upon the happening of a future event, if the same interest or a share of the interest is to pass to another person or class of persons, or to both, upon the happening of an additional future event, orders binding the living person or class of persons who would take the interest upon the happening of the first event bind the persons and classes of persons who might take on the happening of the additional future event;

(G) if a person is designated by a trust instrument to represent and bind a born or unborn beneficiary of the trust and receive a notice, information, accounting, or report for the beneficiary, then the beneficiary is bound by an order binding the designated person; in this subparagraph, (i) the settlor may make the designation in the trust instrument, in a separate document, or by a trust protector authorized in the trust instrument to make the designation;

(ii) except as otherwise provided in this subparagraph, a person designated under (i) of this subparagraph may not represent and bind a beneficiary while the designated person is serving as trustee;

(iii) except as otherwise provided in this subparagraph, a person designated under (i) of this subparagraph may not represent and bind another beneficiary if the designated person also is a beneficiary, unless the designated person was named by the settlor, is the beneficiary's spouse, or is a grandparent or descendant of a grandparent of the beneficiary or the beneficiary's spouse; in this sub-subparagraph, spouse means the individual to whom the beneficiary is married and with whom the beneficiary is living, and a physical separation primarily for education, business, health, and similar reasons does not prevent the individual from being considered to be living with the beneficiary;

(3) a person representing another person under (2)(A)  (F) of this section and a person designated under (2)(G)(i) of this section are not liable to the beneficiary whose interests are represented, or to a person claiming through that beneficiary, for an action or omission to act made in good faith;

(4) notice is required as follows: (A) notice as prescribed by AS 13.06.110 shall be given to every interested person or to one person who can bind an interested person as described in (2)(A), (B), or (D)  (G) of this section; notice may be given both to a person and to another person who may bind the person;

(B) notice is given to unborn persons, a minor, an incapacitated person, or a person whose identity or location is unknown or not reasonably ascertainable, and persons who are not represented under (2)(A), (B), or (D)  (G) of this section, by giving notice to all known persons whose interests in the proceedings are substantially identical to those of the unborn persons, the minor, the incapacitated person, or the person whose identity or location is unknown or not reasonably ascertainable;

(5) at any point in a proceeding, a court may appoint a guardian ad litem to represent the interest of an unborn person, a minor, an incapacitated person, or a person whose identity or address is unknown or not reasonably ascertainable, if the court determines that representation of the interest otherwise would be inadequate; if not precluded by conflict of interests, a guardian ad litem may be appointed to represent several persons or interests; the court shall set out its reasons for appointing a guardian ad litem as a part of the record of the proceeding.

(b) In this section, (1) order means a judicial order, a nonjudicial order, the result of the settlement of an account of a fiduciary under a procedure authorized by AS 13.06  AS 13.36 or AS 13.38 , and a settlement agreement resulting from a proceeding;

(2) proceeding means a judicial proceeding, a nonjudicial proceeding, the settlement of an account of a fiduciary under a procedure authorized by AS 13.06  AS 13.36 or AS 13.38 , and a settlement negotiation, even if the settlement negotiation does not involve a judicial or nonjudicial third party who decides or facilitates a settlement.
Alaska Stat. § 13.56.140 — AK Code / Title 13 / Chapter 13.56 / Section 13.56.140
Limitation of liability.
Status: in_force

(a) A person who, in good faith, either acts in reliance on an authorization in a supported decision-making agreement or declines to honor an authorization in a supported decision-making agreement is not subject to civil or criminal liability or to discipline for unprofessional conduct for (1) complying with an authorization in a supported decision-making agreement, if the person is complying based on an assumption that the underlying supported decision-making agreement was valid when made and has not been terminated under AS 13.56.080 ;

(2) declining to comply with an authorization in a supported decision-making agreement if the person is declining based on actual knowledge that the supported decision-making agreement is invalid or has been terminated under AS 13.56.080 ;

(3) declining to comply with an authorization related to health care in a supported decision-making agreement, if the person is declining because the action proposed to be taken under the supported decision-making agreement is contrary to the good faith medical judgment of the person or to a written policy of a health care institution that is based on reasons of conscience.

(b) In this section, good faith means honesty in fact and the observance of reasonable standards of fair dealing.
Alaska Stat. § 13.26.570 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.570
Termination of proceeding.
Status: in_force

The protected person, the protected person's personal representative, the conservator, or any other interested person may petition the court to terminate the conservatorship. A protected person seeking termination is entitled to the same rights and procedures as in an original proceeding for a protective order. The court, upon determining after notice and hearing that the minority or disability of the protected person has ceased, may terminate the conservatorship. Upon termination, title to assets of the estate passes to the former protected person or to the person's successors subject to provision in the order for expenses of administration or to conveyances from the conservator to the former protected person or the person's successors, to evidence the transfer.
Alaska Stat. § 13.48.030 — AK Code / Title 13 / Chapter 13.48 / Section 13.48.030
Transfer on death deed nontestamentary.
Status: in_force

A transfer on death deed is nontestamentary.
Alaska Stat. § 13.12.205 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.205
Decedent's nonprobate transfers to others.
Status: in_force

(a) The value of the augmented estate includes the value of the decedent's nonprobate transfers to others, not included under AS 13.12.204 , of any of the following types, in the amount provided respectively for each type of transfer: (1) property owned or owned in substance by the decedent immediately before death that passed outside probate at the decedent's death; property included under this category consists of (A) property over which the decedent alone, immediately before death, held a presently exercisable general power of appointment; the amount included is the value of the property subject to the power, to the extent the property passed at the decedent's death, by exercise, release, lapse, default, or otherwise, to or for the benefit of a person other than the decedent's estate or surviving spouse;

(B) the decedent's fractional interest in property held by the decedent in joint tenancy with the right of survivorship; the amount included is the value of the decedent's fractional interest, to the extent that the fractional interest passed by right of survivorship at the decedent's death to a surviving joint tenant other than the decedent's surviving spouse;

(C) the decedent's ownership interest in property or accounts held in pay on death, transfer on death, or co-ownership registration with the right of survivorship; the amount included is the value of the decedent's ownership interest, to the extent the decedent's ownership interest passed at the decedent's death to or for the benefit of a person other than the decedent's estate or surviving spouse;

(D) proceeds of insurance, including accidental death benefits, on the life of the decedent, if the decedent owned the insurance policy immediately before death or if and to the extent the decedent alone and immediately before death held a presently exercisable general power of appointment over the policy or its proceeds; the amount included is the value of the proceeds, to the extent the proceeds were payable at the decedent's death to or for the benefit of a person other than the decedent's estate or surviving spouse;

(2) property transferred in any of the following forms by the decedent during marriage: (A) an irrevocable transfer in which the decedent retained the right to the possession or enjoyment of, or to the income from, the property, if and to the extent the decedent's right terminated at or continued beyond the decedent's death; the amount included is the value of the fraction of the property to which the decedent's right related, to the extent the fraction of the property passed outside probate to or for the benefit of a person other than the decedent's estate or surviving spouse;

(B) a transfer in which the decedent created a power over the income or property, exercisable by the decedent alone or in conjunction with another person, or exercisable by a nonadverse party, to or for the benefit of the decedent, the decedent's creditors, the decedent's estate, or creditors of the decedent's estate; the amount included with respect to a power over property is the value of the property subject to the power, and the amount included with respect to a power over income is the value of the property that produces or produced the income, to the extent the power in either case was exercisable at the decedent's death to or for the benefit of a person other than the decedent's surviving spouse or to the extent the property passed at the decedent's death, by exercise, release, lapse, default, or otherwise, to or for the benefit of a person other than the decedent's estate or surviving spouse; if the power is a power over both income and property and the preceding provision defining the amount included produces different amounts, the amount included is the greater amount; and

(3) property that passed during marriage and during the two-year period next preceding the decedent's death as a result of a transfer by the decedent if the transfer was of any of the following types: (A) property that passed as a result of the termination of a right or interest in, or power over, property that would have been included in the augmented estate under (1)(A), (B), or (C) or (2) of this subsection, if the right, interest, or power had not terminated until the decedent's death; the amount included is the value of the property that would have been included under (1)(A), (B), or (C) or (2) of this subsection, if the property were valued at the time the right, interest, or power terminated, and is included only to the extent the property passed upon termination to or for the benefit of a person other than the decedent or the decedent's estate, spouse, or surviving spouse; as used in this subparagraph, termination, with respect to a right or interest in property, occurs when the right or interest terminated by the terms of the governing instrument or the decedent transferred or relinquished the right or interest, and, with respect to a power over property, occurs when the power terminated by exercise, release, lapse, default, or otherwise, but, with respect to a power described in (1)(A) of this subsection, termination occurs when the power terminated by exercise or release, but not otherwise;

(B) a transfer of or relating to an insurance policy on the life of the decedent if the proceeds would have been included in the augmented estate under (1)(D) of this subsection had the transfer not occurred; the amount included is the value of the insurance proceeds to the extent the proceeds were payable at the decedent's death to or for the benefit of a person other than the decedent's estate or surviving spouse;

(C) a transfer of property, to the extent not otherwise included in the augmented estate, made to or for the benefit of a person other than the decedent's surviving spouse; the amount included is the value of the property transferred to a person to the extent that the aggregate transfers to that person in either of the two years exceeded $10,000.

(b) Notwithstanding the other provisions of this section, the augmented estate does not include property transferred to an irrevocable trust with a transfer restriction under AS 34.40.110 (a) if (1) the settlor is a discretionary beneficiary of the trust; and

(2) the transfer was made more than 30 days before the marriage, or the decedent's spouse consented to the transfer under AS 13.12.208 (a)(2).
Alaska Stat. § 13.56.130 — AK Code / Title 13 / Chapter 13.56 / Section 13.56.130
Recognition of decisions and requests.
Status: in_force

A person shall recognize a decision or request made or communicated with the decision-making assistance of a supporter under this chapter as the decision or request of the principal for the purposes of a provision of law, and the principal or supporter may enforce the decision or request in law or equity on the same basis as a decision or request of the principal.
Alaska Stat. § 13.16.380 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.380
Duty of personal representative; possession of estate.
Status: in_force

Except as otherwise provided by a decedent's will, every personal representative has a right to, and shall take possession or control of, the decedent's property, except that any real property or tangible personal property may be left with or surrendered to the person presumptively entitled to it unless or until, in the judgment of the personal representative, possession of the property by the personal representative will be necessary for purposes of administration. The request by a personal representative for delivery of any property possessed by an heir or devisee is conclusive evidence, in any action against the heir or devisee for possession of it, that the possession of the property by the personal representative is necessary for purposes of administration. The personal representative shall pay taxes on, and take all steps reasonably necessary for the management, protection, and preservation of, the estate in the personal representative's possession. The personal representative may maintain an action to recover possession of property or to determine the title to it.
Alaska Stat. § 13.36.196 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.196
Relieving trustee of duties, restrictions, and liability; power of the court.
Status: in_force

A court of competent jurisdiction may, for cause shown and on notice to the beneficiaries, relieve a trustee from any or all of the duties and restrictions that would otherwise be placed on the trustee by AS 13.36.105  13.36.220 or wholly or partly excuse a trustee who has acted honestly and reasonably from liability for violations of AS 13.36.105  13.36.220.
Alaska Stat. § 13.16.190 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.190
Formal testacy proceedings; partial intestacy.
Status: in_force

If it becomes evident in the course of a formal testacy proceeding that, though one or more instruments are entitled to be probated, the decedent's estate is or may be partially intestate, the court shall enter an order to that effect.
Alaska Stat. § 13.75.080 — AK Code / Title 13 / Chapter 13.75 / Section 13.75.080
Implementation of directions.
Status: in_force

(a) The person authorized to control the disposition shall carry out the directions of the decedent to the extent that the decedent's estate or the person is financially able to carry out the directions.

(b) Notwithstanding any other provision in AS 13.06  AS 13.36 (Uniform Probate Code), if a person provides directions in a disposition document that is contained in a will, the directions shall be carried out immediately without the necessity of probate. If the will is not probated or is declared invalid for testamentary purposes, the directions are valid to the extent to which they have been acted on in good faith.
Alaska Stat. § 13.16.305 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.305
Successor personal representative.
Status: in_force

AS 13.16.080  13.16.205 govern proceedings for appointment of a personal representative to succeed one whose appointment has been terminated. After appointment and qualification, a successor personal representative may be substituted in all actions and proceedings to which the former personal representative was a party, and no notice, process, or claim that was given or served upon the former personal representative need be given to or served upon the successor in order to preserve any position or right the person giving the notice or filing the claim may thereby have obtained or preserved with reference to the former personal representative. Except as otherwise ordered by the court, the successor personal representative has the powers and duties in respect to the continued administration that the former personal representative would have had if the appointment had not been terminated.
Alaska Stat. § 13.16.105 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.105
Informal probate; notice requirements; information distribution.
Status: in_force

(a) The moving party must give notice as described by AS 13.06.110 of the party's application for informal probate (1) to any person demanding it under AS 13.16.070 , and (2) to any personal representative of the decedent whose appointment has not been terminated. No other notice of informal probate is required.

(b) If an informal probate is granted, within 30 days the applicant shall give written information of the probate to the heirs and devisees. The information shall include the name and address of the applicant, the name and location of the court granting the informal probate, and the date of the probate. The information shall be delivered or sent by ordinary mail to each of the heirs and devisees whose address is reasonably available to the applicant. No duty to give information is incurred if a personal representative is appointed who is required to give the written information required by AS 13.16.360 . An applicant's failure to give information as required by this section is a breach of a duty to the heirs and devisees but does not affect the validity of the probate.
Alaska Stat. § 13.16.375 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.375
Duty of personal representative; supplementary inventory.
Status: in_force

If any property not included in the original inventory comes to the knowledge of a personal representative or if the personal representative learns that the value or description indicated in the original inventory for any item is erroneous or misleading, the personal representative shall make a supplementary inventory or appraisal showing the market value as of the date of the decedent's death of the new item or the revised market value or descriptions, and the appraisers or other data relied upon, if any, and file it with the court if the original inventory was filed, or furnish copies of it or information on it to persons interested in the new information.
Alaska Stat. § 13.63.050 — AK Code / Title 13 / Chapter 13.63 / Section 13.63.050
Disclosure of other digital assets of deceased user.
Status: in_force

Unless the user prohibited disclosure of digital assets or the superior court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalog of electronic communications sent or received by the user and digital assets, other than the content of electronic communications, of the user if the representative gives the custodian (1) a written request for disclosure in physical or electronic form;

(2) a certified copy of the death certificate of the user;

(3) a certified copy of the letters testamentary of the personal representative; and

(4) if requested by the custodian, (A) a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;

(B) evidence linking the account to the user;

(C) an affidavit stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or

(D) a finding by the superior court that (i) the user had a specific account with the custodian, identifiable by the information specified in (A) of this paragraph; or

(ii) disclosure of the user's digital assets is reasonably necessary for administration of the estate.
Alaska Stat. § 13.38.860 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.860
Adjustments between principal and income because of taxes.
Status: in_force

A trustee may make adjustments between principal and income to offset the shifting of economic interests or tax benefits between income beneficiaries and remainder beneficiaries that arise from (1) an election or decision that the trustee makes regarding tax matters;

(2) an income tax or any other tax that is imposed on the trustee or a beneficiary as a result of a transaction involving the trust or distribution from the trust; or

(3) the ownership by a trust of an interest in an entity whose taxable income, whether or not distributed, is includable in the taxable income of the trust or a beneficiary.

Article 8. General Provisions.
Alaska Stat. § 13.16.540 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.540
Distribution; order in which assets appropriated; abatement.
Status: in_force

(a) Except as provided in (b) of this section and except as provided in connection with the share of the surviving spouse who elects to take an elective share, shares of distributees abate, without any preference or priority as between real and personal property, in the following order: (1) property not disposed of by the will; (2) residuary devises; (3) general devises; (4) specific devises. For purposes of abatement, a general devise charged on any specific property or fund is a specific devise to the extent of the value of the property on which it is charged, and upon the failure or insufficiency of the property on which it is charged, a general devise to the extent of the failure or insufficiency. Abatement within each classification is in proportion to the amounts of property each of the beneficiaries would have received if full distribution of the property had been made in accordance with the terms of the will.

(b) If the will expresses an order of abatement, or if the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in (a) of this section, the shares of the distributees abate as may be found necessary to give effect to the intention of the testator.

(c) If the subject of a preferred devise is sold or used incident to administration, abatement shall be achieved by appropriate adjustments in, or contribution from, other interests in the remaining assets.
Alaska Stat. § 13.48.160 — AK Code / Title 13 / Chapter 13.48 / Section 13.48.160
Relationship to Electronic Signatures in Global and National Commerce Act.
Status: in_force

The provisions of this chapter modify, limit, and supersede 15 U.S.C. 7001  7031 (Electronic Signatures in Global and National Commerce Act), but do not modify, limit, or supersede 15 U.S.C. 7001(c) or authorize electronic delivery of any of the notices described in 15 U.S.C. 7003(b).
Alaska Stat. § 13.36.275 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.275
Language invoking standard of AS 13.36.225  13.36.290.
Status: in_force

The following terms or comparable language in the provisions of a trust, unless otherwise limited or modified, authorizes an investment or strategy permitted under AS 13.36.225  13.36.290: investments permissible by law for investment of trust funds, legal investments, authorized investments, using the judgment and care under the circumstances then prevailing that persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not in regard to speculation but in regard to the permanent disposition of their funds, considering the probable income as well as the probable safety of their capital, prudent man rule, prudent trustee rule, prudent person rule, and prudent investor rule.
Alaska Stat. § 13.65.070 — AK Code / Title 13 / Chapter 13.65 / Section 13.65.070
Application.
Status: in_force

If another provision of law or of a governing instrument of an institution applies to an institutional fund but conflicts with this chapter, the other provision governs.
Alaska Stat. § 13.33.213 — AK Code / Title 13 / Chapter 13.33 / Section 13.33.213
Alteration of rights.
Status: in_force

(a) Rights at death under AS 13.33.212 are determined by the terms of the account at the death of a party. The terms of the account may be altered by written notice given by a party to the financial institution to change the terms of the account or to stop or vary payment under the terms of the account. The notice shall be signed by a party and received by the financial institution during the party's lifetime.

(b) A right of survivorship arising from the express terms of the account, AS 13.33.212 , or a POD designation may not be altered by will.
Alaska Stat. § 13.26.415 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.415
Original petition for appointment or protective order.
Status: in_force

(a) The person to be protected, a person's attorney or other legal representative, any person who is interested in the estate, affairs, or welfare of the person to be protected, including a parent, guardian, custodian, or caregiver, the Department of Health, or any person who would be adversely affected by lack of effective management of the property and affairs of the person to be protected, may petition for the appointment of a conservator or for other appropriate protective order.

(b) The petition must set out to the extent known, the interest of the petitioner; the name, age, residence and address of the person to be protected; the name and address of the person's guardian, if any; the name and address of the person's nearest relative known to the petitioner; a general statement of the person's property with an estimate of its value, including any compensation, insurance, pension or allowance to which the person is entitled; and the reason why appointment of a conservator or other protective order is necessary. If the appointment of a conservator is requested, the petition also must set out the name and address of the person whose appointment is sought and the basis of priority for appointment.

(c) The petition may include a request for temporary conservatorship as provided in AS 13.26.445 if it appears that the respondent's property is likely to be wasted or dissipated during the pendency of the conservatorship proceeding. A request for temporary conservatorship must specify the facts that cause the petitioner to believe that a temporary conservatorship is necessary.
Alaska Stat. § 13.52.233 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.233
Sale or purchase of parts prohibited; charges allowed.
Status: in_force

(a) Except as otherwise provided in (b) of this section, a person who, for valuable consideration, knowingly purchases or sells a part for transplantation or therapy if removal of a part from an individual is intended to occur after the individual's death commits a class C felony.

(b) A person may charge a reasonable amount for the removal, processing, preservation, quality control, storage, transportation, implantation, or disposal of a part.
Alaska Stat. § 13.33.204 — AK Code / Title 13 / Chapter 13.33 / Section 13.33.204
Forms.
Status: in_force

(a) A contract of deposit that contains provisions in substantially the following form establishes the type of account provided, and the account is governed by the provisions of AS 13.33.201  13.33.227 applicable to an account of that type:

UNIFORM SINGLE-OR MULTIPLE-PARTY ACCOUNT FORM PARTIES (Name one or more parties): OWNERSHIP (Select one and initial): SINGLE-PARTY ACCOUNT MULTIPLE-PARTY ACCOUNT Parties own the account in proportion to net contributions unless there is clear and convincing evidence of a different intent. RIGHTS AT DEATH (Select one and initial): SINGLE-PARTY ACCOUNT At death of party, ownership passes as part of party's estate. SINGLE-PARTY ACCOUNT WITH POD (PAY ON DEATH) DESIGNATION (Name one or more beneficiaries):

At death of party, ownership passes to POD beneficiaries and is not part of party's estate. MULTIPLE-PARTY ACCOUNT WITH RIGHT OF SURVIVORSHIP At death of party, ownership passes to surviving parties. MULTIPLE-PARTY ACCOUNT WITH RIGHT OF SURVIVORSHIP AND POD (PAY ON DEATH) DESIGNATION (Name one or more beneficiaries):

At death of last surviving party, ownership passes to POD beneficiaries and is not part of last surviving party's estate. MULTIPLE-PARTY ACCOUNT WITHOUT RIGHT OF SURVIVORSHIP At death of party, deceased party's ownership passes as part of deceased party's estate. AGENCY (POWER OF ATTORNEY) DESIGNATION (Optional) Agents may make account transactions for parties but do not have ownership or rights at death unless named as POD beneficiaries. (To add agency designation to account, name one or more agents):

(Select one and initial): AGENCY DESIGNATION SURVIVES DISABILITY OR INCAPACITY OF PARTIES AGENCY DESIGNATION TERMINATES ON DISABILITY OR INCAPACITY OF PARTIES.

(b) A contract of deposit that does not contain provisions in substantially the form provided in (a) of this section is governed by the provisions of AS 13.33.201  13.33.227 applicable to the type of account that most nearly conforms to the depositor's intent.
Alaska Stat. § 13.52.253 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.253
Effect of anatomical gift on advance health care directive.
Status: in_force

Except as provided by AS 13.52.055 , if a prospective donor has an advance health care directive, and the terms of the directive and the express terms of a potential anatomical gift are in conflict with regard to the administration of measures necessary to ensure the medical suitability of a part for transplantation or therapy, the prospective donor's attending physician and prospective donor shall confer to resolve the conflict. If the prospective donor is incapable of resolving the conflict, an agent acting under the prospective donor's declaration or directive, or, if none or the agent is not reasonably available, another person authorized by law other than AS 13.52.173  13.52.268 to make health care decisions on behalf of the prospective donor, shall act for the donor to resolve the conflict. The conflict shall be resolved as expeditiously as possible. Information relevant to the resolution of the conflict may be obtained from the appropriate procurement organization and any other person authorized to make an anatomical gift for the prospective donor under AS 13.52.173  13.52.268. Before resolution of the conflict, measures necessary to ensure the medical suitability of the part may not be withheld or withdrawn from the prospective donor unless withholding or withdrawing the measures conflicts with appropriate end-of-life care.
Alaska Stat. § 13.12.105 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.105
No taker.
Status: in_force

If there is no taker under this chapter, (1) personal property in the intestate estate passes to the state and is subject to AS 34.45.280  34.45.780; if notice to heirs, substantially equivalent to that required by AS 34.45.310 , has been given by the personal representative or other person, AS 34.45.310 does not apply;

(2) real property in the intestate estate passes to the state and is subject to AS 38.95.200  38.95.270.
Alaska Stat. § 13.52.130 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.130
Prohibited requirements.
Status: in_force

As a condition of receiving or being insured for health care services, a health care provider, a health care institution, a health care service plan, an insurer issuing health insurance, a self-insured employee welfare benefit plan, or a nonprofit hospital plan may not require an individual to execute a health care directive, obtain a do not resuscitate order from a physician, or possess do not resuscitate identification.
Alaska Stat. § 13.28.070 — AK Code / Title 13 / Chapter 13.28 / Section 13.28.070
Relation to Electronic Signatures in Global and National Commerce Act.
Status: in_force

This chapter modifies, limits, or supersedes 15 U.S.C. 7001  7031 (Electronic Signatures in Global and National Commerce Act), but does not modify, limit, or supersede 15 U.S.C. 7001(c), or authorize electronic delivery of any of the notices described in 15 U.S.C. 7003(b).
Alaska Stat. § 13.12.585 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.585
Confidentiality.
Status: in_force

(a) A notice of the filing of a petition under AS 13.12.530  13.12.580, a summary of all formal proceedings under AS 13.12.530  13.12.580, and a dispositional order or a modification or termination of a dispositional order relating to a proceeding under AS 13.12.530  13.12.580 shall be available for public inspection. Except as provided in (b) and (c) of this section, all other information contained in the court records relating to a proceeding under AS 13.12.530  13.12.580 is confidential.

(b) The records that are confidential under (a) of this section may be made available to (1) the petitioner and the petitioner's attorney;

(2) interested persons who have appeared in the proceedings, interested persons who have otherwise submitted to the jurisdiction of the court, and the attorneys, guardians, and conservators of the interested persons;

(3) the judge hearing or reviewing the matter; and

(4) a member of the clerical or administrative staff of the court if access is essential for authorized internal administrative purposes.

(c) For good cause shown, the court may order the records that are confidential under (a) of this section to be made available to a person who is not listed in (b) of this section.
Alaska Stat. § 13.12.509 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.509
Revival of revoked will.
Status: in_force

(a) If a subsequent will that wholly revoked a previous will is thereafter revoked by a revocatory act under AS 13.12.507 (a)(2), the previous will remains revoked unless it is revived. The previous will is revived if it is evident from the circumstances of the revocation of the subsequent will or from the testator's contemporary or subsequent declarations that the testator intended the previous will to take effect as executed.

(b) If a subsequent will that partly revoked a previous will is thereafter revoked by a revocatory act under AS 13.12.507 (a)(2), a revoked part of the previous will is revived unless it is evident from the circumstances of the revocation of the subsequent will or from the testator's contemporary or subsequent declarations that the testator did not intend the revoked part to take effect as executed.

(c) If a subsequent will that revoked a previous will in whole or in part is thereafter revoked by another, later, will, the previous will remains revoked in whole or in part, unless it or its revoked part is revived. The previous will or its revoked part is revived to the extent it appears from the terms of the later will that the testator intended the previous will to take effect.
Alaska Stat. § 13.12.110 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.110
Debts to decedent.
Status: in_force

A debt owed to a decedent is not charged against the intestate share of any individual except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's descendants.
Alaska Stat. § 13.36.107 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.107
General powers.
Status: in_force

(a) Without authorization by a court, a trustee may exercise the powers conferred by the terms of the trust and, except as limited by the terms of the trust, the powers conferred by this chapter.

(b) This chapter does not affect the power of a court to (1) relieve a trustee from provisions contained in the terms of the trust that restrict the exercise of powers;

(2) confer on a trustee additional powers, whether or not the powers are authorized by the terms of the trust; or

(3) restrict the exercise of a power otherwise given to the trustee by the terms of the trust or this chapter.

(c) The grant of a power to a trustee, whether under the terms of the trust, this chapter, or a court, does not alone govern the exercise of the power.
Alaska Stat. § 13.26.066 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.066
Delegation of powers over minor child.
Status: in_force

(a) A parent or a guardian of a minor child, by a properly executed power of attorney that is substantially in the form provided in (f) of this section, may delegate to another person one or more powers regarding the care or custody of the minor child, except the power to consent to (1) the marriage or adoption of the minor child;

(2) the performance or inducement of an abortion on or for the minor child; or

(3) the termination of parental rights to the minor child.

(b) A parent or guardian of a minor child may revoke the power of attorney made by the parent or guardian under (a) of this section at any time. A parent of a minor child may revoke a power of attorney that another parent of the minor child has made under (a) of this section. A guardian of a minor child may revoke a power of attorney that another guardian of the minor child has made under (a) of this section. If a parent or guardian revokes a power of attorney, the attorney-in-fact shall return the minor child to the custody of the parent or the guardian as soon as reasonably possible after the revocation.

(c) Except as provided in (d) of this section, a power of attorney under this section is not effective for a period that exceeds one year. However, after a power of attorney expires under this subsection, a parent or guardian may enter into a new power of attorney.

(d) A power of attorney made by a military parent or guardian may be effective for a period that exceeds one year if the military parent or guardian is on active duty, but the power of attorney is not effective for a period that exceeds the length of the active duty plus 30 days.

(e) Unless a parent or guardian revokes a power of attorney, the attorney-in- fact shall exercise the power in the power of attorney without compensation for the duration of the power of attorney.

(f) To designate an attorney-in-fact, a parent or guardian shall execute a power of attorney that is in substantially the following form:

Section 1. I certify that I am the parent or guardian of

(Full name of minor child)(Date of birth)

(Full name of minor child)(Date of birth)

(Full name of minor child)(Date of birth) who is/are minor children.

Section 2. I designate _____________________________________________________ (Full name of attorney- in-fact), _____________________________________________________(Street address, city, state, and zip code of attorney-in-fact) (Home telephone of attorney-in-fact)(Work telephone of attorney-in-fact)

as the attorney-in-fact of each minor child named above. Section 3. I delegate to the attorney-in-fact all of my power and authority regarding the care and custody of each minor child named above, including the right to enroll the child in school, the right to inspect and obtain copies of education records and other records concerning the child, the right to attend school activities and other functions concerning the child, and the right to give or withhold any consent or waiver with respect to school activities, medical treatment, dental treatment, and other activity, function, or treatment that may concern the minor child. This delegation does not include the power or authority to consent to the marriage or adoption of the minor child, the performance or inducement of an abortion on or for the minor child, or the termination of parental rights to the minor child. ORSection 4. I delegate to my attorney-in-fact the following specific powers and responsibilities (write in): _____Delegation under this section does not include the power or authority to consent to the marriage or adoption of the minor child, the performance or inducement of an abortion on or for the minor child, or the termination of parental rights to the minor child. (If you complete Section 4, Section 3 does not apply). Section 5. This power of attorney is effective for a period not to exceed one year, beginning __________, 20 _____, and ending __________, 20 _____. I reserve the right to revoke this authority at any time. ORSection 6. I am a military parent or guardian under AS 13.26.066 (d). My active duty is scheduled to begin on __________, 20 _____, and is estimated to end on __________, 20 _____. I acknowledge that this power of attorney will not last more than one year, or the term of my active duty service plus 30 days, whichever period is longer. By: _____________________________________________________(Parent/guardian signature)Section 7. I hereby accept my designation as attorney-in-fact for the minor child/children identified in this power of attorney. _____________________________________________________(Attorney-in-fact signature)State of __________________________________________ Judicial DistrictACKNOWLEDGMENTBefore me, the undersigned, a Notary Public, in and for the Judicial District and State identified above, on this _________ day of _________, 20 _____, personally appeared _____________________________________________________ (name of parent/guardian) and _____________________________________________________ (name of attorney-in-fact), to me known to be the persons who executed this power of attorney, and each acknowledged to me that each executed the same as the person's free and voluntary act and deed for the uses and purposes set out in this power of attorney. Witness my hand and official seal the day and year written above. (Signature of notary public) (Seal, if any)_____________________________________________________(Title and rank)My commission expires: __________ (g) A power of attorney does not change parental rights, legal rights, obligations, or other authority established by an existing court order and does not deprive the parent or guardian of rights, obligations, or other authority relating to the custody, visitation, or support of the minor child.

(h) Except as otherwise determined under another statute, the execution of a power of attorney by a parent or guardian does not constitute abandonment, neglect, or abuse of the minor child or ward under AS 47.10.013  47.10.015, unless the parent or guardian fails, after the power of attorney terminates, to retake custody of the child and does not execute a new power of attorney.

(i) Under a power of attorney, a minor child is not considered to be in foster care, and the attorney-in-fact is not considered to be providing foster care for which a license is required under AS 47.32 .

(j) In this section, (1) active duty means military duties that are performed full time;

(2) attorney-in-fact means the individual to whom a parent or guardian gives a power under a power of attorney;

(3) foster care means care provided by a person for which a foster home license is required by AS 47.32 ;

(4) guardian means a natural person who is legally appointed the guardian of a minor child by the court under this chapter;

(5) military parent or guardian means a person who is a parent or guardian of a minor and who is a member of (A) the armed forces of the United States;

(B) a reserve component of the armed forces of the United States;

(C) the National Oceanic and Atmospheric Administration Commissioned Officer Corps or the United States Public Health Service Commissioned Corps, if the member is (i) assigned by proper authority to duty with the armed forces of the United States; or

(ii) required to serve on active duty with the armed forces of the United States under a call or order of the President of the United States, or to serve on active duty with the military forces of the state;

(6) minor child means a natural person who is under 18 years of age, including a stepchild or a grandchild, but not including a foster child;

(7) parent includes a stepparent or a grandparent, and a parent who is incarcerated for a criminal conviction, but not a foster parent;

(8) power of attorney means a power of attorney entered into under this section.
Alaska Stat. § 13.38.910 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.910
Uniformity of application and construction.
Status: in_force

In applying and construing this chapter, consideration shall be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
Alaska Stat. § 13.12.103 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.103
Share of heirs other than surviving spouse.
Status: in_force

A part of the intestate estate not passing to the decedent's surviving spouse under AS 13.12.102 , or the entire intestate estate if there is no surviving spouse, passes in the following order to the individuals designated below who survive the decedent: (1) to the decedent's descendants by representation;

(2) if there is no surviving descendant, to the decedent's parents equally if both survive, or to the surviving parent;

(3) if there is no surviving descendant or parent, to the descendants of the decedent's parents or either of them by representation;

(4) if there is no surviving descendant, parent, or descendant of a parent, but the decedent is survived by one or more grandparents or descendants of grandparents, half of the estate passes to the decedent's paternal grandparents equally if both survive, or to the surviving paternal grandparent, or to the descendants of the decedent's paternal grandparents or either of them if both are deceased, the descendants taking by representation; and the other half passes to the decedent's maternal relatives in the same manner; but if there is no surviving grandparent or descendant of a grandparent on either the paternal or the maternal side, the entire estate passes to the decedent's relatives on the other side in the same manner as the half.
Alaska Stat. § 13.12.535 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.535
Establishment of trust validity before death.
Status: in_force

If at least one of the trustees of a trust is a qualified person, the settlor or a trustee of the trust may petition the court to determine before the settlor's death that the trust is valid and enforceable under its terms, subject only to a subsequent revocation or modification of the trust.
Alaska Stat. § 13.16.435 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.435
Expenses in estate litigation.
Status: in_force

If any personal representative or person nominated as personal representative defends or prosecutes any proceeding in good faith, whether successful or not, that person is entitled to receive from the estate necessary expenses and disbursements including reasonable attorney fees incurred.
Alaska Stat. § 13.38.435 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.435
Definitions.
Status: in_force

In AS 13.38.300  13.38.435, (1) smoothing period means the period of years over which the fair market value of the assets of a unitrust are averaged;

(2) unitrust percentage means the unitrust percentage established under AS 13.38.330 (d).

Article 3. Charitable Trust Election.
Alaska Stat. § 13.56.080 — AK Code / Title 13 / Chapter 13.56 / Section 13.56.080
Termination of agreement.
Status: in_force

(a) A principal may at any time terminate all or a portion of a supported decision-making agreement. A supporter may at any time terminate all or a portion of the supporter's obligations under a supported decision-making agreement, including the declaration of support described in AS 13.56.050 .

(b) A termination under (a) of this section must be in writing and signed, and (1) the signing must take place in the presence of two witnesses who also sign the termination; or

(2) the signature must be notarized.

(c) A principal or supporter terminating all or a portion of a supported decision-making agreement shall notify, in person, by certified mail, or by electronic means, the other party to the agreement that the agreement has been terminated.

(d) If a portion of a supported decision-making agreement is terminated under this section and the termination is consistent with this section, the remainder of the agreement remains in effect.
Alaska Stat. § 13.12.301 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.301
Entitlement of spouse; premarital will.
Status: in_force

(a) If a testator's surviving spouse married the testator after the testator executed the testator's will, the surviving spouse is entitled to receive, as an intestate share, no less than the value of the share of the estate the surviving spouse would have received if the testator had died intestate as to that portion of the testator's estate, if any, that neither is devised to a child of the testator who was born before the testator married the surviving spouse and who is not a child of the surviving spouse nor is devised to a descendant of such a child or passes under AS 13.12.603 or 13.12.604 to such a child or to a descendant of such a child, unless (1) it appears from the will or other evidence that the will was made in contemplation of the testator's marriage to the surviving spouse;

(2) the will expresses the intention that it is to be effective notwithstanding a subsequent marriage; or

(3) the testator provided for the spouse by transfer outside the will and the intent that the transfer be in lieu of a testamentary provision is shown by the testator's statements or is reasonably inferred from the amount of the transfer or other evidence.

(b) In satisfying the share provided by this section, devises made by the will to the testator's surviving spouse, if any, are applied first, and other devises, other than a devise to a child of the testator who was born before the testator married the surviving spouse and who is not a child of the surviving spouse or a devise or substitute gift under AS 13.12.603 or 13.12.604 to a descendant of the child, abate as provided in AS 13.16.540 .
Alaska Stat. § 13.52.203 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.203
Manner of making, amending, or revoking anatomical gift of decedent's body or part.
Status: in_force

(a) Notwithstanding AS 13.52.020 , a person authorized to make an anatomical gift under AS 13.52.197 may make an anatomical gift by a document of gift signed by the person making the gift or by that person's oral communication that is electronically recorded or is contemporaneously reduced to a record and signed by the individual receiving the oral communication.

(b) Subject to (c) of this section, an anatomical gift by a person authorized under AS 13.52.197 may be amended or revoked orally or in a record by any member of a prior class who is reasonably available. If more than one member of the prior class is reasonably available, the gift made by a person authorized under AS 13.52.197 may be (1) amended only if a majority of the reasonably available members agree to the amending of the gift; or

(2) revoked only if a majority of the reasonably available members agree to the revoking of the gift or if they are equally divided as to whether to revoke the gift.

(c) Notwithstanding AS 13.52.020 , a revocation under (b) of this section is effective only if, before an incision has been made to remove a part from the donor's body or before invasive procedures have begun to prepare the recipient, the procurement organization, transplant hospital, or physician or technician knows of the revocation.
Alaska Stat. § 13.16.030 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.030
Proceedings within the exclusive jurisdiction of court; service; jurisdiction over persons.
Status: in_force

In proceedings within the exclusive jurisdiction of the court where notice is required by AS 13.06  AS 13.36 or by rule, and in proceedings to construe probated wills or determine heirs which proceedings concern estates that have not been and cannot at the time of these proceedings be opened for administration, interested persons may be bound by the orders of the court in respect to property in or subject to the laws of this state by notice in conformity with AS 13.06.110 . An order is binding as to all who are given notice of the proceeding though fewer than all interested persons are notified.
Alaska Stat. § 13.16.645 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.645
Limitations on actions and proceedings against distributees.
Status: in_force

Unless previously adjudicated in a formal testacy proceeding or in a proceeding settling the accounts of a personal representative or otherwise barred, the claim of any claimant to recover from a distributee who is liable to pay the claim, and the right of any heir or devisee, or of a successor personal representative acting in their behalf, to recover property improperly distributed or the value of it from any distributee is forever barred at the later of (1) three years after the decedent's death; or (2) one year after the time of distribution of it. This section does not bar an action to recover property or value received as the result of fraud.
Alaska Stat. § 13.26.710 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.710
Public guardian.
Status: in_force

(a) The office of public advocacy ( AS 44.21.400 ) shall serve as the public guardian.

(b) A court may order the public guardian to act as full guardian, partial guardian, conservator, or special conservator for a person who is determined under this chapter to be in need of guardianship or conservatorship service if no person or private guardianship association is willing and qualified to perform the function.
Alaska Stat. § 13.16.385 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.385
Power to avoid transfers.
Status: in_force

The property liable for the payment of unsecured debts of a decedent includes all property transferred by the decedent by any means that is in law void or voidable as against creditors, and subject to prior liens, the right to recover this property, so far as necessary for the payment of unsecured debts of the decedent, is exclusively in the personal representative.
Alaska Stat. § 13.52.207 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.207
Persons who may receive anatomical gift; purpose of anatomical gift.
Status: in_force

(a) An anatomical gift may be made to the following persons named in the document of gift: (1) a hospital, an accredited medical school, a dental school, a college, a university, an organ procurement organization, or another appropriate person, for research or education;

(2) subject to (b) of this section, an individual designated by the person making the anatomical gift if the individual is the recipient of the part;

(3) an eye bank or a tissue bank.

(b) If an anatomical gift to an individual under (a)(2) of this section cannot be transplanted into the individual, the part passes under (g) of this section in the absence of an express, contrary indication by the person making the anatomical gift.

(c) If an anatomical gift of one or more specific parts or of all parts is made in a document of gift that does not name a person described in (a) of this section but identifies the purpose for which an anatomical gift may be used, the following rules apply: (1) if the part is an eye and the gift is for the purpose of transplantation or therapy, the gift passes to the appropriate eye bank;

(2) if the part is tissue and the gift is for the purpose of transplantation or therapy, the gift passes to the appropriate tissue bank;

(3) if the part is an organ and the gift is for the purpose of transplantation or therapy, the gift passes to the appropriate organ procurement organization as custodian of the organ;

(4) if the part is an organ, an eye, or tissue and the gift is for the purpose of research or education, the gift passes to the appropriate procurement organization.

(d) For the purpose of (c) of this section, if there is more than one purpose of an anatomical gift set out in the document of gift but the purposes are not set out in any priority, the gift shall be used for transplantation or therapy, if suitable. If the gift cannot be used for transplantation or therapy, the gift may be used for research or education.

(e) If an anatomical gift of one or more specific parts is made in a document of gift that does not name a person described in (a) of this section and does not identify the purpose of the gift, the gift may be used only for transplantation or therapy, and the gift passes under (g) of this section.

(f) If a document of gift specifies only a general intent to make an anatomical gift by words such as donor, organ donor, or body donor, or by a symbol or statement of similar import, the gift may be used only for transplantation or therapy, and the gift passes under (g) of this section.

(g) For purposes of (b), (e), and (f) of this section, the following rules apply: (1) if the part is an eye, the gift passes to the appropriate eye bank;

(2) if the part is tissue, the gift passes to the appropriate tissue bank;

(3) if the part is an organ, the gift passes to the appropriate organ procurement organization as custodian of the organ.

(h) An anatomical gift of an organ for transplantation or therapy, other than an anatomical gift under (a)(2) of this section, passes to the organ procurement organization as custodian of the organ.

(i) If an anatomical gift does not pass under (a)  (h) of this section or the decedent's body or part is not used for transplantation, therapy, research, or education, custody of the body or part passes to the person under obligation to dispose of the body or part.

(j) A person may not accept an anatomical gift if the person knows that the gift was not effectively made under AS 13.52.177 or 13.52.203 or if the person knows that the decedent made a refusal under AS 13.52.187 that was not revoked. For purposes of this subsection, if a person knows that an anatomical gift was made on a document of gift, the person is considered to know of any amendment or revocation of the gift or any refusal to make an anatomical gift on the same document of gift.

(k) Except as otherwise provided in (a)(2) of this section, nothing in AS 13.52.173  13.52.268 affects the allocation of organs for transplantation or therapy.
Alaska Stat. § 13.38.320 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.320
Factors to be considered.
Status: in_force

In deciding whether to exercise the power conferred by AS 13.38.300 , a trustee may consider, among other things, (1) the size of the trust;

(2) the nature and estimated duration of the trust;

(3) the liquidity and distribution requirements of the trust;

(4) the need for regular distributions and preservation and appreciation of capital;

(5) the expected tax consequences of the conversion;

(6) the assets held in the trust; the extent to which they consist of financial assets, interests in closely held enterprises, tangible and intangible personal property, or real property; and the extent to which an asset is used by a beneficiary;

(7) to the extent reasonably known to the trustee, the need of the beneficiaries for present and future distributions authorized or required by the governing instrument;

(8) whether and to what extent the governing instrument gives the trustee the power to invade principal or accumulate income or prohibits the trustee from invading principal or accumulating income and the extent to which the trustee has exercised a power from time to time to invade principal or accumulate income;

(9) the actual and anticipated effect of economic conditions on principal and income and the effects of inflation and deflation.
Alaska Stat. § 13.16.275 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.275
Order restraining personal representative.
Status: in_force

(a) On petition of any person who appears to have an interest in the estate, the court by temporary order may restrain a personal representative from performing specified acts of administration, disbursement, or distribution, or exercise of any powers or discharge of any duties of the personal representative's office, or make any other order to secure proper performance of the personal representative's duty, if it appears to the court that the personal representative otherwise may take some action that would jeopardize unreasonably the interest of the applicant or of some other interested person. Persons with whom the personal representative may transact business may be made parties.

(b) The matter shall be set for hearing within 10 days unless the parties otherwise agree. Notice as the court directs shall be given to the personal representative and the personal representative's attorney of record, if any, and to any other parties named defendant in the petition.
Alaska Stat. § 13.12.401 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.401
Applicable law.
Status: in_force

Except as provided in AS 13.06.068 , AS 13.12.401  13.12.405 apply to the estate of a decedent who dies domiciled in this state, and rights to homestead allowance, exempt property, and family allowance for a decedent who dies not domiciled in this state are governed by the law of the decedent's domicile at death.
Alaska Stat. § 13.46.040 — AK Code / Title 13 / Chapter 13.46 / Section 13.46.040
Transfer authorized by will or trust.
Status: in_force

(a) A personal representative or trustee may make an irrevocable transfer under AS 13.46.080 to a custodian for the benefit of a minor as authorized in the governing will or trust.

(b) If the testator or settlor has nominated a custodian under AS 13.46.020 to receive the custodial property, the transfer must be made to that person.

(c) If the testator or settlor has not nominated a custodian under AS 13.46.020 , or all persons so nominated as custodian die before the transfer or are unable, decline, or are ineligible to serve, the personal representative or the trustee, as the case may be, shall designate the custodian from among those eligible to serve as custodian for property of that kind under AS 13.46.080 (a).
Alaska Stat. § 13.16.045 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.045
Statutes of limitation on decedent's cause of action.
Status: in_force

No statute of limitation running on a cause of action belonging to a decedent that had not been barred as of the date of death shall apply to bar a cause of action surviving the decedent's death sooner than four months after death. A cause of action that, but for this section, would have been barred less than four months after death, is barred after four months unless tolled.
Alaska Stat. § 13.52.187 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.187
Refusal to make anatomical gift; effect of refusal.
Status: in_force

(a) An individual may refuse to make an anatomical gift of the individual's body or part by (1) a record signed by (A) the individual; or

(B) subject to (b) of this section, another individual acting at the direction of the individual if the individual is physically unable to sign;

(2) the individual's will, whether or not the will is admitted to probate or invalidated after the individual's death; or

(3) any form of communication made by the individual during the individual's terminal condition addressed to at least two adults, at least one of whom is a disinterested witness.

(b) A record signed under (a)(1)(B) of this section must (1) be witnessed by at least two adults, at least one of whom is a disinterested witness, who have signed at the request of the individual; and

(2) state that it has been signed and witnessed as provided in (1) of this subsection.

(c) An individual who has made a refusal may amend or revoke the refusal (1) in the manner provided in (a) of this section for making a refusal;

(2) by subsequently making an anatomical gift under AS 13.52.177 that is inconsistent with the refusal; or

(3) by destroying or canceling the record evidencing the refusal, or the portion of the record used to make the refusal, with the intent to revoke the refusal.

(d) Except as otherwise provided in AS 13.52.193 (h), in the absence of an express, contrary indication by the individual set out in the refusal, an individual's unrevoked refusal to make an anatomical gift of the individual's body or part bars all other persons from making an anatomical gift of the individual's body or part.
Alaska Stat. § 13.16.610 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.610
Apportionment of estate taxes.
Status: in_force

(a) Unless the will provides otherwise, the tax shall be apportioned among all persons interested in the estate. The apportionment is to be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax are to be used for that purpose. If the decedent's will directs a method of apportionment of tax different from the method described in AS 13.06  AS 13.36 , the method described in the will controls.

(b) The court in which venue lies for the administration of the estate of a decedent, on petition for the purpose, may determine the apportionment of the tax.

(c) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in (a) of this section, because of special circumstances, it may direct apportionment of them in the manner it finds equitable.

(d) If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.

(e) In any action to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with AS 13.06  AS 13.36 , the determination of the court in respect thereto shall be prima facie correct.

(f) The personal representative or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution, the amount of tax attributable to the distributee's interest. If the property in possession of the personal representative or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the personal representative or the other person required to pay the tax, the personal representative or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter.

(g) If property held by the personal representative is distributed before final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the personal representative.

(h) In making an apportionment, allowances shall be made for any exemptions granted, for any classification made of persons interested in the estate, and for any deductions and credits allowed by the law imposing the tax.

(i) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift inures to the benefit of the person bearing the relationship or receiving the gift; but if an interest is subject to a prior present interest that is not allowable as a deduction, the tax apportionable against the present interest shall be paid from principal.

(j) Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or the decedent's estate inures to the proportionate benefit of all persons liable to apportionment.

(k) Any credit for inheritance, succession, or estate taxes, or taxes in the nature thereof applicable to property or interests includable in the estate, inures to the benefit of the persons or interests chargeable with the payment thereof to the extent proportionately that the credit reduces the tax.

(l) To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or devisee is not an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property is not included in the computation provided for in (a) of this section, and to that extent no apportionment is made against the property. This subsection does not apply to any case if the result would be to deprive the estate of a deduction otherwise allowable under Section 2053(d) of the Internal Revenue Code of 1954, as amended, of the United States, relating to deduction for state death taxes on transfers for public, charitable, or religious uses.

(m) No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.

(n) Neither the personal representative nor other person required to pay the tax is under any duty to institute any action to recover from any person interested in the estate the amount of the tax apportioned to the person until the expiration of the three months next following final determination of the tax. A personal representative or other person required to pay the tax who institutes the action within a reasonable time after the three-month period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectable at a time following the death of the decedent but thereafter became uncollectable. If the personal representative or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment.

(o) A personal representative acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state or of a death duty due by a decedent's estate to another state, from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct.

(p) In this section, (1) estate means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state;

(2) fiduciary means personal representative or trustee;

(3) person means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;

(4) person interested in the estate means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest in the property included in the decedent's estate; it includes a personal representative, conservator, and trustee;

(5) state means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico;

(6) tax means the federal estate tax and the additional inheritance tax imposed by AS 43.31 and interest and penalties imposed in addition to the tax.

Article 10. Closing Estates.
Alaska Stat. § 13.06.110 — AK Code / Title 13 / Chapter 13.06 / Section 13.06.110
Notice; method and time of giving.
Status: in_force

(a) If notice of a hearing on any petition is required and except for specific notice requirements as otherwise provided, the petitioner shall cause notice of the time and place of hearing of any petition to be given to any interested person or the person's attorney if the person has appeared by attorney or requested that notice be sent to the attorney. Notice shall be given (1) by mailing a copy of the notice at least 14 days before the time set for the hearing by certified, registered, or ordinary first-class mail addressed to the person being notified at the post office address given in the person's demand for notice, if any, or at the person's office or place of residence, if known;

(2) by delivering a copy thereof to the person being notified personally at least 14 days before the time set for the hearing; or

(3) if the address or identity of any person is not known and cannot be ascertained with reasonable diligence, by publishing at least once a week for three consecutive weeks, a copy of the notice in a newspaper having general circulation in the judicial district where the hearing is to be held, the last publication of which is to be at least 10 days before the time set for the hearing.

(b) The court for good cause shown may provide for a different method or time of giving notice for any hearing.

(c) Proof of the giving of notice shall be made on or before the hearing and filed in the proceeding.
Alaska Stat. § 13.36.350 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.350
Reformation to correct mistakes in irrevocable trusts.
Status: in_force

(a) On petition by a trustee, settlor, or beneficiary, a court may reform the terms of an irrevocable trust, even if the trust instrument is not ambiguous, to conform to the settlor's intention if the failure to conform was due to a mistake of fact or law, whether in expression in the trust or inducement to create the trust, and if the settlor's intent can be established by clear and convincing evidence.

(b) A court may consider evidence, including direct evidence contradicting the plain meaning of the text, when determining the settlor's intent or for any other purpose under this section.
Alaska Stat. § 13.36.043 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.043
Change of situs to Alaska.
Status: in_force

(a) The situs of a foreign trust is moved to this state when the trust satisfies the conditions listed in AS 13.36.035 (c)(1)  (4) and a qualified person serving as trustee registers the trust under AS 13.36.010 .

(b) If the situs of a foreign trust is moved to this state as provided in this section, a provision in the trust that restricts the transfer of trust assets in a manner similar to AS 34.40.110 , that allows the trust to be perpetual, or that is not expressly prohibited by the law of this state is effective and enforceable under the laws of this state.

(c) A foreign trust that moves its situs to this state is valid whether or not the trust complied with the laws of this state at the time of its creation or after its creation.

(d) In this section, foreign trust means a trust that is created in another state or country and that is valid in that state or country.
Alaska Stat. § 13.38.480 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.480
Value determination.
Status: in_force

For the purposes of applying AS 13.38.440  13.38.490, the value of the trust is the fair market value of the cash and other assets held by the trustee with respect to the trust, whether these assets would be considered income or principal under the other provisions of this chapter, determined at least annually. In the discretion of the trustee, the value of the trust may be averaged over a period of three or more preceding years, except that, if the trust has been in existence less than three years and the trustee decides to average the value, the average shall be determined over the period during which the trust has been in existence.
Alaska Stat. § 13.26.455 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.455
Temporary protective orders; conversions.
Status: in_force

On application filed with the court before the expiration of a 20-day ex parte protective order issued under AS 13.26.450 , the court shall schedule a hearing on whether to convert the protective order to a temporary order effective for up to six months. The court shall provide to the protected person and the respondent at least 10 days' notice of the hearing and the respondent's right to appear and be heard. If the court finds by a preponderance of the evidence that the respondent has committed fraud against the petitioner or the person for whose benefit the petition was filed, regardless of whether the respondent appears at the hearing, the court may convert the ex parte protective order to a temporary protective order effective for up to six months.
Alaska Stat. § 13.26.101 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.101
Status of guardian of minor; general.
Status: in_force

A person becomes a guardian of a minor by acceptance of a testamentary appointment or upon appointment by the court. The guardianship status continues until terminated, without regard to the location from time to time of the guardian and minor ward.
Alaska Stat. § 13.65.080 — AK Code / Title 13 / Chapter 13.65 / Section 13.65.080
Uniformity of application and construction.
Status: in_force

In applying and construing this chapter, consideration shall be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
Alaska Stat. § 13.12.703 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.703
Choice of law as to meaning and effect of governing instrument.
Status: in_force

(a) The meaning and legal effect of a governing instrument is determined by the local law of the state selected in the governing instrument, unless the application of that law is contrary to the provisions relating to the elective share described in AS 13.12.201  13.12.214, the provisions relating to exempt property and allowances described in AS 13.12.401  13.12.405, or other public policy of this state otherwise applicable to the disposition.

(b) The provisions of (a) of this section are subject to AS 13.06.068 .
Alaska Stat. § 13.16.095 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.095
Informal probate; unavailable in certain cases.
Status: in_force

Applications for informal probate that relate to one or more of a known series of testamentary instruments, other than wills and codicils, the latest of which does not expressly revoke the earlier, shall be declined.
Alaska Stat. § 13.16.470 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.470
Priority of claim payment and preference.
Status: in_force

(a) If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order: (1) costs and expenses of administration;

(2) reasonable funeral expenses;

(3) debts and taxes with preference under federal law and past due child support payments, except payments required under AS 25.27.120  25.27.130;

(4) reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent;

(5) debts and taxes with preference under other laws of this state;

(6) all other claims.

(b) Preference may not be given in the payment of any claim over any other claim of the same class, and a claim due and payable is not entitled to a preference over claims not due.
Alaska Stat. § 13.16.020 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.020
Claims against decedent; necessity of administration.
Status: in_force

A proceeding to enforce a claim against the estate of a decedent or the decedent's successors may not be revived or commenced before the appointment of a personal representative. After the appointment and until distribution, all proceedings and actions to enforce a claim against the estate are governed by the procedure prescribed by this chapter. After distribution a creditor whose claim has not been barred may recover from the distributees as provided in AS 13.16.635 or from a former personal representative individually liable as provided in AS 13.16.640 . This section has no application to a proceeding by a secured creditor of the decedent to enforce a right to the security except as to any deficiency judgment that might be sought in the proceeding.
Alaska Stat. § 13.52.290 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.290
Severability.
Status: in_force

If a provision of this chapter, or the application of this chapter to a person or circumstance is held invalid, including being held unconstitutional, the invalidity does not affect the other provisions or applications of this chapter that can be given effect without the invalid provision or application.
Alaska Stat. § 13.38.750 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.750
Asset-backed securities.
Status: in_force

(a) If a trust receives a payment from interest or other current return and from other proceeds of the collateral financial assets, the trustee shall allocate the portion of the payment that the payor identifies as being from interest or other current return to income, and the trustee shall allocate the balance of the payment to principal.

(b) If a trust receives one or more payments in exchange for the trust's entire interest in an asset-backed security in one accounting period, the trustee shall allocate the payments to principal. If a payment is one of a series of payments that will result in the liquidation of the trust's interest in the security over more than one accounting period, the trustee shall allocate 10 percent of the payment to income and the balance to principal.

(c) In this section, asset-backed security (1) means an asset whose value is based on the right it gives the owner to receive distributions from the proceeds of financial assets that provide collateral for the security;

(2) includes an asset that gives the owner the right to receive from the collateral financial assets only the interest or other current return or only the proceeds other than interest or current return;

(3) does not include an asset to which AS 13.38.600 or 13.38.690 applies.

Article 7. Allocation of Disbursements During Administration of Trust.
Alaska Stat. § 13.27.010 — AK Code / Title 13 / Chapter 13.27 / Section 13.27.010
International application of this chapter.
Status: in_force

A court of this state may treat a foreign country as if it were a state for the purpose of applying AS 13.27.010  13.27.210, 13.27.400, 13.27.410, and 13.27.490.
Alaska Stat. § 13.63.060 — AK Code / Title 13 / Chapter 13.63 / Section 13.63.060
Disclosure of content of electronic communications of principal.
Status: in_force

To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the superior court, a custodian shall disclose to the agent the content if the agent gives the custodian (1) a written request for disclosure in physical or electronic form;

(2) an original or copy of the power of attorney expressly granting the agent authority over the content of electronic communications of the principal;

(3) a certification by the agent, under penalty of perjury, that the power of attorney is in effect; and

(4) if requested by the custodian, (A) a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or

(B) evidence linking the account to the principal.
Alaska Stat. § 13.70.120 — AK Code / Title 13 / Chapter 13.70 / Section 13.70.120
Tax-qualified disclaimer.
Status: in_force

(a) Notwithstanding any other provision of this chapter, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated under the provisions of 26 U.S.C. (Internal Revenue Code) as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter. In this section, 26 U.S.C. (Internal Revenue Code) includes 26 U.S.C. as amended, any successor statute to 26 U.S.C. or 26 U.S.C. as amended, and regulations adopted under 26 U.S.C., 26 U.S.C. as amended, and any successor statute to 26 U.S.C. or 26 U.S.C. as amended.

(b) A tax-qualified disclaimer under 26 U.S.C. (Internal Revenue Code) is subject to the time limits under 26 U.S.C., as amended, even though time limits are not specified under this chapter.
Alaska Stat. § 13.52.055 — AK Code / Title 13 / Chapter 13.52 / Section 13.52.055
Pregnancy.
Status: in_force

(a) Before implementing a health care decision for a woman of childbearing age that would affect a fetus if present, the supervising health care provider shall take reasonable steps to determine whether the woman is pregnant.

(b) Notwithstanding any other provision of this chapter to the contrary, an advance health care directive by a patient or a decision by the person then authorized to make health care decisions for a patient may not be given effect if (1) the patient is a woman who is pregnant and lacks capacity;

(2) the directive or decision is to withhold or withdraw life-sustaining procedures;

(3) the withholding or withdrawal of the life-sustaining procedures would, in reasonable medical judgment, be likely to result in the death of the patient; and

(4) it is probable that the fetus could develop to the point of live birth if the life-sustaining procedures were provided.

(c) This section does not apply to emergency services in the field.
Alaska Stat. § 13.16.325 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.325
Special administrator appointed by court; power and duties.
Status: in_force

A special administrator appointed by order of the court in any formal proceeding has the power of a general personal representative except as limited in the appointment and duties as prescribed in the order. The appointment may be for a specified time, to perform particular acts, or on other terms as the court may direct.
Alaska Stat. § 13.16.320 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.320
Special administrator appointed informally; powers and duties.
Status: in_force

A special administrator appointed by the registrar in informal proceedings pursuant to AS 13.16.310 (1) has the duty to collect and manage the assets of the estate, to preserve them, to account for them, and to deliver them to the general personal representative upon qualification. The special administrator has the power of a personal representative under AS 13.06  AS 13.36 necessary to perform the special administrator's duties.
Alaska Stat. § 13.46.150 — AK Code / Title 13 / Chapter 13.46 / Section 13.46.150
Exemption of third person from liability.
Status: in_force

A third person in good faith and without court order may act on the instructions of or otherwise deal with a person purporting to make a transfer or purporting to act in the capacity of a custodian and, in the absence of knowledge, is not responsible for determining (1) the validity of the purported custodian's designation;

(2) the propriety of, or the authority under this chapter for, an act of the purported custodian;

(3) the validity or propriety under this chapter of an instrument or instructions executed or given either by the person purporting to make a transfer or by the purported custodian; or

(4) the propriety of the application of property of the minor delivered to the purported custodian.
Alaska Stat. § 13.48.100 — AK Code / Title 13 / Chapter 13.48 / Section 13.48.100
Disclaimer.
Status: in_force

A beneficiary may disclaim all or part of the beneficiary's interest as provided by AS 13.70 (Uniform Disclaimer of Property Interests Act).
Alaska Stat. § 13.38.490 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.490
Definitions.
Status: in_force

In AS 13.38.440  13.38.490, except as otherwise expressly stated in AS 13.38.440  13.38.490, (1) income means the percentage of the value of the trust computed under AS 13.38.440  13.38.490;

(2) principal means all assets other than those identified as income in (1) of this section that are held by the trustee with respect to the trust.

Article 4. Decedent's Estate or Terminating Income Interest.
Alaska Stat. § 13.70.110 — AK Code / Title 13 / Chapter 13.70 / Section 13.70.110
When disclaimer permitted, barred, or limited.
Status: in_force

(a) A disclaimer is permitted unless barred under (b)  (f) of this section. A disclaimer is permitted even though the disclaimant is insolvent.

(b) A disclaimer is barred by a written waiver of the right to disclaim.

(c) A disclaimer of an interest in property is barred if any of the following events occurs before the disclaimer becomes effective: (1) the disclaimant accepts the interest sought to be disclaimed;

(2) the disclaimant voluntarily assigns, conveys, encumbers, pledges, or transfers the interest sought to be disclaimed or contracts to assign, convey, encumber, pledge, or transfer the interest sought to be disclaimed; or

(3) a judicial sale or a nonjudicial foreclosure sale of the interest sought to be disclaimed occurs.

(d) A disclaimer, in whole or part, of the future exercise of a power held in a fiduciary capacity is not barred by its previous exercise.

(e) A disclaimer, in whole or part, of the future exercise of a power not held in a fiduciary capacity is not barred by its previous exercise unless the power is exercisable in favor of the disclaimant.

(f) A disclaimer of an interest in or power over property under this chapter is barred and is not effective (1) to the extent the disclaimant is in arrears in child support payments; or

(2) if the disclaimant is involved in a pending court or administrative proceeding to establish or modify the disclaimant's child support obligation or to establish whether the disclaimant is the biological father or mother of a child.

(g) A disclaimer of a power over property that is barred by this section is ineffective. A disclaimer of an interest in property that is barred by this section takes effect as a transfer of the interest disclaimed to the persons who would have taken the interest under this chapter had the disclaimer not been barred.
Alaska Stat. § 13.50.170 — AK Code / Title 13 / Chapter 13.50 / Section 13.50.170
Penalty.
Status: in_force

A person who knowingly violates AS 13.50.110 (b)(1) or (2) is guilty of a class B misdemeanor.
Alaska Stat. § 13.36.120 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.120
Voting of corporate stock owned by trustee.
Status: in_force

A trustee of a trust owning corporate stock is liable for a loss resulting to the beneficiaries from a failure to use reasonable care in deciding how to vote the stock and in voting the stock only if personally at fault.
Alaska Stat. § 13.36.080 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.080
Duty to inform and account to beneficiaries.
Status: reserved

(a) The trustee shall keep the beneficiaries of the trust reasonably informed of the trust and its administration. In addition, (1) within 30 days after acceptance of the trust, the trustee shall inform in writing the current beneficiaries and, if possible, one or more persons who under AS 13.06.120 may represent beneficiaries with future interests, of the court in which the trust is registered and of the trustee's name and address;

(2) upon reasonable request, the trustee shall provide the beneficiary with a copy of the terms of the trust that describe or affect the beneficiary's interest and with relevant information about the assets of the trust and the particulars relating to the administration;

(3) upon reasonable request, a beneficiary is entitled to a statement of the accounts of the trust annually and on termination of the trust or change of the trustee.

(b) The settlor of a trust may exempt a trustee from the duties under (a) of this section to provide notification or information regarding the trust to a beneficiary who is not entitled to a mandatory distribution of income or principal from the trust on an annual or more frequent basis. The settlor may provide the exemption by provision in the instrument creating the trust if the trust is created by a writing, by an amendment of the trust if the settlor reserved the power to amend the trust, or by a written document after the trust is created. The exemption may not exceed in duration the shorter of the settlor's lifetime or a judicial determination of the settlor's incapacity.

(c) If a settlor provides for an exemption under (b) of this section and a beneficiary with a future interest (1) who is not a beneficiary entitled to a mandatory distribution of income or principal from the trust on an annual or more frequent basis receives a distribution, the trustee shall provide notification or information limited to the accounting period during which the distribution was made;

(2) becomes a beneficiary entitled to a mandatory distribution of income or principal from the trust on an annual or more frequent basis, the trustee shall provide notification and information as required under AS 13.16 and (a) of this section.
Alaska Stat. § 13.26.021 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.021
Court records of proceedings; access; sealing.
Status: in_force

(a) A notice of the filing of a petition, a summary of all formal proceedings, and a dispositional order or modification or termination of a dispositional order relating to a proceeding under this chapter shall be available for public inspection. All other information contained in the court records relating to a proceeding under this chapter is confidential and available only upon court order for good cause shown or to the following persons: (1) the person who is the subject of the court record, the person's attorney, or the person's guardian ad litem;

(2) a person designated by the person who is the subject of the court record;

(3) the guardian of the person who is the subject of the court record or the attorney of the guardian;

(4) the conservator of the estate of the person who is the subject of the court record or the attorney of the conservator;

(5) a party to the proceeding and the person's attorney;

(6) the judge or judges hearing or reviewing the matter;

(7) a member of the clerical or administrative staff of the court if access is essential for authorized internal administrative purposes; and

(8) the department when a private professional guardian or a private professional conservator is involved in the proceeding.

(b) Upon finding that a petition under this chapter was malicious, frivolous, or without just cause, the court may order that all information contained in the court records relating to the proceeding be sealed and that the information be disclosed only upon court order for good cause shown.
Alaska Stat. § 13.36.025 — AK Code / Title 13 / Chapter 13.36 / Section 13.36.025
Qualification of foreign trustee.
Status: in_force

(a) A foreign corporate trustee is required to qualify as a foreign corporation doing business in this state if it maintains the principal place of administration of any trust within the state. A foreign co-trustee is not required to qualify in this state solely because its co-trustee maintains the principal place of administration in this state. Unless otherwise doing business in this state, local qualification by a foreign trustee, corporate or individual, is not required in order for the trustee to receive distribution from a local estate or to hold, invest in, manage, or acquire property located in this state, or maintain litigation. Nothing in this section affects a determination of what other acts require qualification as doing business in this state.

(b) The provisions of (a) of this section are not intended to override any provision of AS 06.26 , and AS 06.26 governs to the extent of any conflict.

Article 2. Jurisdiction of Court Concerning Trusts; Choice of Law; Venue; Situs.
Alaska Stat. § 13.38.350 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.350
Unitrust deductions and distributions.
Status: in_force

(a) Expenses that would be deducted from income if the trust were not a unitrust may not be deducted from the unitrust distribution.

(b) Unless otherwise provided by the governing instrument, a unitrust distribution shall be considered to have been paid from net income as net income would be determined if the trust were not a unitrust. To the extent net income is insufficient, the unitrust distribution shall be considered to have been paid from ordinary income that is allocable under federal income tax rules to net income as determined for a unitrust. To the extent that the ordinary income is insufficient, the unitrust distribution is considered to have been paid from net realized short-term capital gains. To the extent net income, ordinary income, and net realized short-term capital gains are insufficient, the unitrust distribution shall be considered to have been paid from net realized long-term capital gains. To the extent net income, ordinary income, and net realized short-term and long-term capital gains are insufficient, the unitrust distribution shall be paid from the principal of the trust.
Alaska Stat. § 13.38.840 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.840
Transfers from income to reimburse principal.
Status: in_force

(a) A trustee may transfer an appropriate amount from income to principal in one or more accounting periods to reimburse principal or to provide a reserve for future disbursements if the trustee makes or expects to make a disbursement from principal that is allocable to income under AS 13.38.800 or 13.38.820 and that is paid from principal because it is unusually large, or is made to prepare property for rental, including tenant allowances, leasehold improvements, and broker's commissions.

(b) If the asset whose ownership gives rise to the disbursements becomes subject to a successive income interest after an income interest ends, a trustee may continue to transfer amounts from income to principal as provided in (a) of this section.

(c) This section does not apply to the extent the trustee has been or expects to be reimbursed by a third party.
Alaska Stat. § 13.12.516 — AK Code / Title 13 / Chapter 13.12 / Section 13.12.516
Duty of custodian of will; liability.
Status: in_force

After the death of a testator and on request of an interested person, a person having custody of a will of the testator shall deliver it with reasonable promptness to a person able to secure its probate and, if the person with custody does not know of a person able to secure the will's probate, to an appropriate court. A person who wilfully fails to deliver a will is liable to a person aggrieved for any damages that may be sustained by the failure. A person who wilfully refuses or fails to deliver a will after being ordered by the court in a proceeding brought for the purpose of compelling delivery is subject to penalty for contempt of court.
Alaska Stat. § 13.26.121 — AK Code / Title 13 / Chapter 13.26 / Section 13.26.121
Testamentary appointment of guardian of minor.
Status: in_force

The parent of a minor may appoint by will a guardian of an unmarried minor. Subject to the right of the minor under AS 13.26.126 , a testamentary appointment becomes effective upon filing the guardian's acceptance in the court in which the will is probated, if before acceptance, both parents are dead or the surviving parent is adjudged incapacitated. If both parents are dead, an effective appointment by the parent who died later has priority. This state recognizes a testamentary appointment effected by filing the guardian's acceptance under a will probated in another state which is the testator's domicile. Upon acceptance of appointment, written notice of acceptance must be given by the guardian to the minor and to the person having care of the minor, or to the minor's nearest adult relation.
Alaska Stat. § 13.06.065 — AK Code / Title 13 / Chapter 13.06 / Section 13.06.065
Subject matter jurisdiction.
Status: in_force

To the full extent permitted by the constitution, the court has jurisdiction over all subject matter relating to (1) estates of decedents, including construction of wills and determination of heirs and successors of decedents, and estates of protected persons;

(2) protection of minors and incapacitated persons; and

(3) trusts.
Alaska Stat. § 13.38.460 — AK Code / Title 13 / Chapter 13.38 / Section 13.38.460
Selection of percentage after charitable trust election.
Status: in_force

(a) After a trustee has elected under AS 13.38.440 for the trust to be governed by AS 13.38.440  13.38.490, the trustee shall, in a writing maintained as part of the permanent records of the trust, select the percentage of the value of the trust that will be considered income and determine that it is consistent with the long-term preservation of the real value of the principal of the trust, but the percentage may not be less than two percent or more than seven percent each year of the principal value of the trust. The trustee may elect to change a percentage whenever the trustee determines that the new percentage is necessary and prudent.

(b) For a charitable trust required by 26 U.S.C. 4942 (Internal Revenue Code) to distribute a higher amount than the percentage selected under (a) of this section, the amount required by 26 U.S.C. 4942 (Internal Revenue Code) controls over the percentage selected.
Alaska Stat. § 13.33.304 — AK Code / Title 13 / Chapter 13.33 / Section 13.33.304
Origination of registration in beneficiary form.
Status: in_force

A security, whether evidenced by certificate or account, is registered in beneficiary form when the registration includes a designation of a beneficiary to take the ownership at the death of the owner or the deaths of all multiple owners.
Alaska Stat. § 13.16.625 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.625
Formal proceedings terminating testate administration; order construing will without adjudicating testacy.
Status: in_force

A personal representative administering an estate under an informally probated will or any devisee under an informally probated will may petition for an order of settlement of the estate that will not adjudicate the testacy status of the decedent. The personal representative may petition at any time, and a devisee may petition after one year, from the appointment of the original personal representative, except that no petition under this section may be entertained until the time for presenting claims that arose before the death of the decedent has expired. The petition may request the court to consider the final account or compel or approve an accounting and distribution, to construe the will and adjudicate final settlement and distribution of the estate. After notice to all devisees and the personal representative and hearing, the court may enter an order or orders, on appropriate conditions, determining the persons entitled to distribution of the estate under the will, and, as circumstances require, approving settlement and directing or approving distribution of the estate and discharging the personal representative from further claim or demand of any devisee who is a party to the proceeding and those the devisee represents. If it appears that a part of the estate is intestate, the proceedings shall be dismissed or amendments made to meet the provisions of AS 13.16.620 .
Alaska Stat. § 13.16.605 — AK Code / Title 13 / Chapter 13.16 / Section 13.16.605
Distribution to person under disability.
Status: in_force

A personal representative may discharge the obligation to distribute to any person under legal disability by distributing to the person's conservator, or any other person authorized by AS 13.06  AS 13.36 or otherwise to give a valid receipt and discharge for the distribution.
Alaska Stat. § 13.60.190 — AK Code / Title 13 / Chapter 13.60 / Section 13.60.190
Uniformity of application and construction.
Status: in_force

This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it.