Section 21526.

  1. Law
  2. California Code
  3. Code - PROB
  4. 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS
  5. 5 - COMPLIANCE WITH INTERNAL REVENUE CODE
  6. 2 - Marital Deduction Gifts
  7. Section 21526.

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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.

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


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