There is a newer version
of
this Section
2021 Utah Code
Title 75 - Utah Uniform Probate Code
Chapter 2 - Intestate Succession and Wills
Part 6 - Rules of Construction for Wills
Section 610 - Marital deduction formulas -- Wills.
Universal Citation: UT Code § 75-2-610 (2021)
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.
Amended by Chapter 21, 1999 General Session
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.
Amended by Chapter 21, 1999 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
