21114. (a) If a statute or an instrument provides for transfer of a present or future interest to, or creates a present or future interest in, a designated person s heirs, heirs at law, next of kin, relatives, or family, or words of similar import, the transfer is to the persons, including the state under Section 6800, and in the shares that would succeed to the designated person s intestate estate under the intestate succession law of the transferor s domicile, if the designated person died when the transfer is to take effect in enjoyment. If the designated person s surviving spouse is living but is remarried at the time the transfer is to take effect in enjoyment, the surviving spouse is not an heir of the designated person for purposes of this section.
(b) As used in this section, designated person includes the transferor.
(Amended by Stats. 2002, Ch. 138, Sec. 23. Effective January 1, 2003.)Section: Previous 21102 21103 21104 21105 21107 21108 21109 21110 21111 21112 21114 21115 21117 21118 Next
Last modified: September 9, 2016