ARTICLE 6. Death of Individual or Termination of Income Interest
Article 6 added by Stats. 2023, Ch. 28, Sec. 2.
§§ 16370–16371 · 2 sections
- § 16370 (a) This section applies when either of the following occurs: (1) The death of an individual results in the creation of an estate or trust. (2) An income…
- § 16371 (a) Except to the extent that Article 3 (commencing with Section 16330) applies for a beneficiary that is a trust, each beneficiary described in subdivision…