There is a newer version of the California Code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 21526
CA Prob Code § 21526 (through 2012 Leg Sess) What's This?
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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