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2011 Utah Code
Title 75 Utah Uniform Probate Code
Chapter 2 Intestate Succession and Wills
Section 610 Marital deduction formulas -- Wills.

75-2-610. Marital deduction formulas -- Wills.
For estates of decedents dying after December 31, 1981, where a decedent's will executed before September 13, 1981, contains a formula expressly providing that the decedent's spouse is to receive the maximum amount of property qualifying for the marital deduction allowable by federal law, this formula shall be construed as referring to the unlimited marital deduction allowable by federal law as amended by Section 403(a) of the Economic Recovery Tax Act of 1981.

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