75-2-610 - Marital deduction formulas -- Wills.
75-2-610. Marital deduction formulas -- Wills.
For estates of decedents dying after December 31, 1981, where a decedent's will executedbefore September 13, 1981, contains a formula expressly providing that the decedent's spouse isto receive the maximum amount of property qualifying for the marital deduction allowable byfederal law, this formula shall be construed as referring to the unlimited marital deductionallowable by federal law as amended by Section 403(a) of the Economic Recovery Tax Act of1981.
Amended by Chapter 21, 1999 General Session