{"code":"PROB","codeName":"Probate Code","section":"21521","citation":"Prob. Code, § 21521","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101. - 21700.]","url":"https://blackletter.si/probate-code/division-11"},{"name":"PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE [21500. - 21541.]","url":"https://blackletter.si/probate-code/division-11/part-5"},{"name":"CHAPTER 2. Marital Deduction Gifts [21520. - 21526.]","url":"https://blackletter.si/probate-code/division-11/part-5/chapter-2"}],"history":"Enacted by Stats. 1990, Ch. 79.","effective":null,"html":"<p>Sections <a href=\"/prob/21524\">21524</a> and <a href=\"/prob/21526\">21526</a> 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”).</p>","text":"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”).","otherVersions":[],"url":"https://blackletter.si/probate-code/marital-deduction-gifts-21521","source":"California Legislative Information bulk export (pubinfo)"}