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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

§ 21522

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

If an instrument contains a marital deduction gift:

(a) The provisions of the instrument, including any power, duty, or discretionary authority given to a fiduciary, shall be construed to comply with the marital deduction provisions of the Internal Revenue Code.

(b) The fiduciary shall not take any action or have any power that impairs the deduction as applied to the marital deduction gift.

(c) The marital deduction gift may be satisfied only with property that qualifies for the marital deduction.

(Enacted by Stats. 1990, Ch. 79.)

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California Probate Code

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