Utah § 75-2-610 Marital deduction formulas -- Wills.

Utah Statutes

§ 75-2-610 — Marital deduction formulas -- Wills.

Utah § 75-2-610

Title 75Utah Uniform Probate Code

Ch. 75-2Intestate Succession and Wills

Part 75-2-6Rules of Construction for Wills

This text of Utah § 75-2-610 (Marital deduction formulas -- Wills.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 75-2-610 (2026).

Text

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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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.