California Probate Code Section 21526

CA Prob Code § 21526 (2017)  

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.

(Enacted by Stats. 1990, Ch. 79.)

Last modified: October 25, 2018