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 […]
Section 21630.
21630. This part does not apply if the decedent died before January 1, 1998. The law applicable prior to January 1, 1998, applies if the decedent died before January 1, 1998. (Added by Stats. 1997, Ch. 724, Sec. 34. Effective January 1, 1998.)
Section 21388.
21388. (a) A person is not liable for transferring property pursuant to an instrument that is subject to the presumption created under this part, unless the person is served with notice, prior to transferring the property, that the instrument has been contested under this part. (b) A person who is served with notice that an instrument has […]
Section 21523.
21523. (a) The Economic Recovery Tax Act of 1981 was enacted August 13, 1981. This section applies to an instrument executed before September 12, 1981 (before 30 days after enactment of the Economic Recovery Tax Act of 1981). (b) If an instrument described in subdivision (a) indicates the transferor’s intention to make a gift that will provide […]
Section 21392.
21392. (a) This part shall apply to instruments that become irrevocable on or after January 1, 2011. For the purposes of this section, an instrument that is otherwise revocable or amendable shall be deemed to be irrevocable if, on or after January 1, 2011, the transferor by reason of incapacity was unable to change the disposition […]
Section 21524.
21524. If a marital deduction gift is made in trust, in addition to the other provisions of this chapter, each of the following provisions also applies to the marital deduction trust: (a) The transferor’s spouse is the only beneficiary of income or principal of the marital deduction property as long as the spouse is alive. Nothing […]
Section 21400.
21400. Notwithstanding any other provision of this part, if the instrument provides for abatement, or if the transferor’s plan or if the purpose of the transfer would be defeated by abatement as provided in this part, the shares of beneficiaries abate as is necessary to effectuate the instrument, plan, or purpose. (Enacted by Stats. 1990, […]
Section 21525.
21525. (a) If an instrument that makes a marital deduction gift includes a condition that the transferor’s spouse survive the transferor by a period that exceeds or may exceed six months, other than a condition described in subdivision (b), the condition shall be limited to six months as applied to the marital deduction gift. (b) If an […]