Home/California/Statutes/Code PROB: Probate Code - PROB/Div. 11.: DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS/Part 5.: PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE/Ch. 2.: CHAPTER 2. Marital Deduction Gifts/§ 21522.
California Statutes

§ 21522. — 21522. (Enacted by Stats. 1990, Ch. 79.)

California § 21522.
JurisdictionCalifornia
Code PROBProbate Code - PROB
Div. 11.DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS
Part 5.PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE
Ch. 2.CHAPTER 2. Marital Deduction Gifts

This text of California § 21522. (21522. (Enacted by Stats. 1990, Ch. 79.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Probate Code - PROB Code § 21522. (2026).

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Enacted by Stats. 1990, Ch. 79.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 21522., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/21522..