There is a newer version of the California Code
2011 California Code
Probate Code
DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101 - 21700]
CHAPTER 2. Marital Deduction Gifts
Section 21521
CA Prob Code § 21521 (through 2012 Leg Sess) What's This?
Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the estate trust ).
(Enacted by Stats. 1990, Ch. 79.)
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