{"data":{"id":"us-ca/prob-21521","jurisdiction":"us-ca","citation":"PROB § 21521","heading":"","body":"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”).","path":["Probate Code - PROB","DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101. - 21700.]","PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE [21500. - 21541.]","CHAPTER 2. Marital Deduction Gifts [21520. - 21526.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8f34a372269f22d83b34dea40aff9b67ec058e9baedb8e9345c6b3a02d6f5d9b","source_id":"us-ca","stale":false,"prev":"us-ca/prob-21520","next":"us-ca/prob-21522"},"notice":"GroundRules: Original legal text. Not legal advice."}