California · Probate Code
PROB §21526: A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.
What this law says, in plain English
A fiduciary acting in good faith is not legally liable for decisions about certain tax elections under federal tax law.
Read the full statutory text
A fiduciary is not liable for a good faith decision to make any election, or not to make any election, referred to in Section 2056(b)(7) or Section 2523(f) of the Internal Revenue Code.
Verify at the official source: California legislative text
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