Statute · California Probate Code
Cal. Prob. Code § 21522 — Marital Deduction Gifts
Cal. Prob. Code § 21522
- Type
- Statute
- Source
- California Probate Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If an instrument contains a marital deduction gift:
Citator
Cal. Prob. Code § 21522 — Marital Deduction Gifts is in force in the current edition of the Code, and nothing recorded condemns it.
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.