California Probate Code ARTICLE 2 - Proration

• Section 20210.
  (a) Except as provided in subdivision (b), any generation-skipping transfer tax shall be equitably prorated among the transferees in the manner prescribed in this article.(b) This section...
• Section 20211.
  The proration required by this article shall be made in the proportion that the value of the property received by each transferee bears to the...
• Section 20212.
  In making a proration required by this article:(a) Allowances shall be made for credits, exemptions, and deductions allowed for the purpose of determining the tax payable.(b) Interest...
• Section 20213.
  If a trust is created or other provision made whereby a transferee is given an interest in income, or an estate for years or for...
• Section 20214.
  (a) If all property does not come into the possession of the trustee, the trustee is entitled, and has the duty, to recover from the transferees,...
• Section 20215.
  (a) If a person is charged with, or required to pay, a generation-skipping transfer tax greater than the amount prorated to that person because another person...

Last modified: October 22, 2018