Utah Statutes
§ 75-2-610 — Marital deduction formulas -- Wills.
Utah·Title 75 Utah Uniform Probate Code·Ch. 75-2 Intestate Succession and Wills·Part 75-2-6 Rules of Construction for Wills
For estates of decedents dying after December 31, 1981, where a decedent's will executed before September 13, 1981, contains a formula expressly providing that the decedent's spouse is to receive the maximum amount of property qualifying for the marital deduction allowable by federal law, this formula shall be construed as referring to the unlimited marital deduction allowable by federal law as amended by Section 403(a) of the Economic Recovery Tax Act of 1981.
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Related
Matter of Estate of Burgess
836 P.2d 1386 (Court of Appeals of Utah, 1992)
Legislative History
Amended by Chapter 21, 1999 General Session
Nearby Sections
15
§ 75-1-101
Short title.§ 75-1-102
Purposes -- Rule of construction.§ 75-1-104
Severability.§ 75-1-105
Construction against implied repeal.§ 75-1-106
Effect of fraud and evasion.§ 75-1-107
Evidence of death or status.§ 75-1-108
Acts by holder of general power.§ 75-1-201
Title definitions.§ 75-1-301
Territorial application.§ 75-1-302
Subject matter jurisdiction.