Section 21521.

Cal. Probate Code - PROB § 21521.
in effect
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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”).

References

referencesCal. Probate Code - PROB § 21524.
referencesCal. Probate Code - PROB § 20.2056.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Probate Code - PROB § 21521. — Section 21521 | Probate Code - PROB | Corpus