Cal. PROB § 21522
This is the official text of Cal. PROB § 21522, part of California’s Probate Code — governs wills, trusts, estates, and conservatorships.
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Official statutory 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.
(c) The marital deduction gift may be satisfied only with property that qualifies for the marital deduction.
(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.
Status: in_force · Read it on the official government site
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