DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS 21101-21700›PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE 21500-21541›CHAPTER 2. Marital Deduction Gifts 21520-21526

§ 21521

California Probate Code · 2026-09 edition · updated 2026-10-03 · California

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.)

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California Probate Code

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