Under the Alabama Uniform Trust Code, creditors of a person who creates an irrevocable trust may recover more than would be allowed under the Alabama Qualified Dispositions in Trust Act. Existing law also provides that upon release of a power of withdrawal, the holder of the power is treated as the creator of the trust if the released property value exceeds federal safe harbor amounts under the Internal Revenue Code. This bill would amend the Alabama Uniform Trust Code to make creditor claims subject to the same limits as those in the Alabama Qualified Dispositions in Trust Act and would set limits on when a trust beneficiary or holder of a withdrawal power is considered the creator of the trust. This bill would provide that the trustee has the right to reimburse the trust's creator for trust income taxes paid or payable without the payment being subject to the claims of the creditors of the trust's creator. This bill would also make nonsubstantive, technical revisions to update the existing code language to current style.