Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the “estate trust”).
(Enacted by Stats. 1990, Ch. 79.)
Section 21521
Prob. Code § 21521, under Marital Deduction Gifts.
Prob. Code § 21521