Section 21520.
21520. As used in this chapter: (a) “Marital deduction” means the federal estate tax deduction allowed for transfers under Section 2056 of the Internal Revenue Code or the federal gift tax deduction allowed for transfers under Section 2523 of the Internal Revenue Code. (b) “Marital deduction gift” means a transfer of property that is intended to qualify […]
Section 21521.
21521. Sections 21524 and 21526 do not apply to a trust that qualifies for the marital deduction under Section 20.2056(e)-2(b) of the Code of Federal Regulations (commonly referred to as the “estate trust”). (Enacted by Stats. 1990, Ch. 79.)
Section 21522.
21522. If an instrument contains a marital deduction gift: (a) The provisions of the instrument, including any power, duty, or discretionary authority given to a fiduciary, shall be construed to comply with the marital deduction provisions of the Internal Revenue Code. (b) The fiduciary shall not take any action or have any power that impairs the deduction […]
Section 21312.
21312. In determining the intent of the transferor, a no contest clause shall be strictly construed. (Added by Stats. 2008, Ch. 174, Sec. 2. Effective January 1, 2009. Operative January 1, 2010, by Sec. 3 of Ch. 174.)
Section 21313.
21313. This part is not intended as a complete codification of the law governing enforcement of a no contest clause. The common law governs enforcement of a no contest clause to the extent this part does not apply. (Added by Stats. 2008, Ch. 174, Sec. 2. Effective January 1, 2009. Operative January 1, 2010, by […]
Section 21314.
21314. This part applies notwithstanding a contrary provision in the instrument. (Added by Stats. 2008, Ch. 174, Sec. 2. Effective January 1, 2009. Operative January 1, 2010, by Sec. 3 of Ch. 174.)
Section 21315.
21315. (a) This part applies to any instrument, whenever executed, that became irrevocable on or after January 1, 2001. (b) This part does not apply to an instrument that became irrevocable before January 1, 2001. (Added by Stats. 2008, Ch. 174, Sec. 2. Effective January 1, 2009. Operative January 1, 2010, by Sec. 3 of Ch. 174.)
Section 21360.
21360. The definitions in this chapter govern the construction of this part. (Added by Stats. 2010, Ch. 620, Sec. 7. (SB 105) Effective January 1, 2011.)
Section 21362.
21362. (a) “Care custodian” means a person who provides health or social services to a dependent adult, except that “care custodian” does not include a person who provided services without remuneration if the person had a personal relationship with the dependent adult (1) at least 90 days before providing those services, (2) at least six months […]
Section 21364.
21364. “Cohabitant” has the meaning provided in Section 13700 of the Penal Code. (Added by Stats. 2010, Ch. 620, Sec. 7. (SB 105) Effective January 1, 2011.)