Prob. Code, § 21522 · Chapter 2. Marital Deduction Gifts
Prob. Code, § 21522
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Enacted by Stats. 1990, Ch. 79.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=21522.
- Text hash
- sha256 cc831b831e99b0960e01c8bb9760ee633c15888458891494ce1b4dd6e7344672
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.