§236E-19 Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code. A parent, without being appointed guardian of the person or conservator of the estate, or a conservator of the estate, or, if no conservator of the estate has been appointed, a guardian of the person, of any minor or disabled person whose interest is not adverse to the minor or disabled person, may make any election and sign, without court approval, any agreement on behalf of the minor or disabled person under:
(1) Section 2032A of the Internal Revenue Code for the valuation of property under that section; or
(2) Section 2057 of the Internal Revenue Code relating to deduction of the value of certain property under that section.
Any election so made, and any agreement so signed, shall have the same legal force and effect as if the election had been made and the agreement had been signed by the minor or disabled person and the minor or disabled person had been legally competent. [L 2012, c 220, pt of §1]