Cal. Prob. Code § 21526

Current through the 2024 Legislative Session.

Section 21526 - Good faith election to make or not make election

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.

Ca. Prob. Code § 21526

Enacted by Stats. 1990, Ch. 79.