55-4-41. Certain trustees exempted from §§55-4-38 to 55-4-40, inclusive.
The provisions of §§55-4-38 to 55-4-40, inclusive, do not apply to a decedent's or settlor's spouse who is the trustee of a testamentary trust or an inter vivos trust for which a marital deduction is allowable.
Source: SL 2000, ch 229, §7.