(a) For purposes of this part, “decedent’s testamentary instruments” means the decedent’s will or revocable trust.
(b) “Estate” as used in this part shall include a decedent’s probate estate and all property held in any revocable trust that becomes irrevocable on the death of the decedent.
(Added by Stats. 1997, Ch. 724, Sec. 34. Effective January 1, 1998.)