COL10312014
Enactment of this Article shall not invalidate trusts, otherwise valid, not made pursuant to the provisions of this Article. SOURCE: California Probate Code, § 184. COMMENT: § 184 of the California Probate Code contains a second clause concerning the effect of Article 2 on the construction of inheritance tax laws. The Commission has omitted this clause from Article 2 as unnecessary in Guam. Similarly, § 183 of the California Probate Code, entitled "Liability of insurance policy proceeds to inheritance tax," has been omitted from Article 2 as unnecessary in Guam.
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ARTICLE 3 BEQUESTS TO MINORS