BlackletterCalifornia law

Probate Code § 21521

CHAPTER 2. Marital Deduction Gifts

Current as of September 28, 2026Prob. Code, § 21521Official source ↗

Enacted by Stats. 1990, Ch. 79.

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”).