Section 21526.

Cal. Probate Code - PROB § 21526.
in effect
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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.

References

referencesCal. Probate Code - PROB § 2056.
referencesCal. Probate Code - PROB § 2523.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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