The provisions of §§ 55-4-38 to 55-4-40 , inclusive, do not apply to a decedent's or settlor's spouse who is the trustee of a testamentary trust or an inter vivos trust for which a marital deduction is allowable. Source: SL 2000, ch 229 , § 7. 55-4-42 to 55-4-47. Repealed by SL 2010, ch 232 , § 6. 55-4-48, 55-4-49. Repealed by SL 2002, ch 100 , §§ 23, 24