California Legal Codes and Statutes

§ 21526

Enacted by Stats. 1990, Ch. 79.

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.

Cite this section

Cal. Prob. Code § 21526 (2026)
https://ca.codecond.com/codes/prob/division-11-construction-of-wills-trusts-and-other-instruments/part-5-compliance-with-internal-revenue-code/chapter-2-marital-deduction-gifts/section-21526

Other sections in Chapter 2 - Marital Deduction Gifts

§ 21520§ 21521§ 21522§ 21523§ 21524§ 21525§ 21526

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