California Statutes
§ 21525. — 21525. (Enacted by Stats. 1990, Ch. 79.)
California·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
(a)If an instrument that makes a marital deduction gift includes a condition that the transferor’s spouse survive the transferor by a period that exceeds or may exceed six months, other than a condition described in subdivision (b), the condition shall be limited to six months as applied to the marital deduction gift.
(b)If an instrument that makes a marital deduction gift includes a condition that the transferor’s spouse survive a common disaster that results in the death of the transferor, the condition shall be limited to the time of the final audit of the federal estate tax return for the transferor’s estate, if any, as applied to the marital deduction gift.
(c)The amendment of subdivision (a) made by Chapter 113 of the Statutes of 1988 is declaratory of, and not a change in, eithe
Free access — add to your briefcase to read the full text and ask questions with AI
California § 21525. (21525. (Enacted by Stats. 1990, Ch. 79.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Stats. 1990, Ch. 79.