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California Code, Probate Code - PROB § 21522

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

(c) The marital deduction gift may be satisfied only with property that qualifies for the marital deduction.

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Cite this article: FindLaw.com - California Code, Probate Code - PROB § 21522 - last updated January 01, 2025 | https://codes.findlaw.com/ca/probate-code/prob-sect-21522/

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