Section 21541.
21541. If an instrument indicates the transferor’s intention to comply with the requirements for a charitable lead trust as described in Section 170(f)(2)(B) and Section 2055(e)(2) or Section 2522(c)(2) of the Internal Revenue Code, the provisions of the instrument, including any power, duty, or discretionary authority given to a fiduciary, shall be construed to comply […]
Section 21600.
21600. This part shall apply to property passing by will through a decedent’s estate or by a trust, as defined in Section 82, that becomes irrevocable only on the death of the settlor. (Added by Stats. 1997, Ch. 724, Sec. 34. Effective January 1, 1998.)
Section 21601.
21601. (a) For purposes of this part, “decedent’s testamentary instruments” means the decedent’s will or revocable trust. (b) “Estate” as used in this part shall include a decedent’s probate estate and all property held in any revocable trust that becomes irrevocable on the death of the decedent. (Added by Stats. 1997, Ch. 724, Sec. 34. Effective January […]
Section 21610.
21610. Except as provided in Section 21611, if a decedent fails to provide in a testamentary instrument for the decedent’s surviving spouse who married the decedent after the execution of all of the decedent’s testamentary instruments, the omitted spouse shall receive a share in the decedent’s estate, consisting of the following property in said estate: […]
Section 21611.
21611. The spouse shall not receive a share of the estate under Section 21610 if any of the following is established: (a) The decedent’s failure to provide for the spouse in the decedent’s testamentary instruments was intentional and that intention appears from the testamentary instruments. (b) The decedent provided for the spouse by transfer outside of the […]
Section 21612.
21612. (a) Except as provided in subdivision (b), in satisfying a share provided by this chapter: (1) The share will first be taken from the decedent’s estate not disposed of by will or trust, if any. (2) If that is not sufficient, so much as may be necessary to satisfy the share shall be taken from all beneficiaries […]
Section 21620.
21620. Except as provided in Section 21621, if a decedent fails to provide in a testamentary instrument for a child of decedent born or adopted after the execution of all of the decedent’s testamentary instruments, the omitted child shall receive a share in the decedent’s estate equal in value to that which the child would […]
Section 21621.
21621. A child shall not receive a share of the estate under Section 21620 if any of the following is established: (a) The decedent’s failure to provide for the child in the decedent’s testamentary instruments was intentional and that intention appears from the testamentary instruments. (b) The decedent had one or more children and devised or otherwise […]
Section 21622.
21622. If, at the time of the execution of all of decedent’s testamentary instruments effective at the time of decedent’s death, the decedent failed to provide for a living child solely because the decedent believed the child to be dead or was unaware of the birth of the child, the child shall receive a share […]
Section 21623.
21623. (a) Except as provided in subdivision (b), in satisfying a share provided by this chapter: (1) The share will first be taken from the decedent’s estate not disposed of by will or trust, if any. (2) If that is not sufficient, so much as may be necessary to satisfy the share shall be taken from all beneficiaries […]