{"code":"PROB","codeName":"Probate Code","section":"21526","citation":"Prob. Code, § 21526","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>A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.</p>","text":"A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/probate-code/marital-deduction-gifts-21526","source":"California Legislative Information bulk export (pubinfo)"}