California Probate Code

§ 21522

PROB § 21522Div. 11 · Part 5 · Ch. 2

Statute text

If an instrument contains a marital deduction gift:

(a)The provisions of the instrument, including any power, duty, or discretionary authority given to a fiduciary, shall be construed to comply with the marital deduction provisions of the Internal Revenue Code.

(b)The fiduciary shall not take any action or have any power that impairs the deduction as applied to the marital deduction gift.

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Legislative history

Enacted by Stats. 1990, Ch. 79.