reglab/statecodes huggingface dataset:
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 1 - General Provisions › Section 20101.

20101. (a) This chapter does not apply to persons interested in the estate of a decedent who died before January 1, 1987.
(b) Notwithstanding the repeal of former Article 4a (commencing with Section 970) of Chapter 15 of Division 3 of the Probate Code by Chapter 783 of the Statutes of 1986, the provisions of that former article remain applicable where the decedent died before January 1, 1987. No inference as to the applicable law in effect before January 1, 1987, shall be drawn from the enactment of this chapter.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20110.

20110. (a) Except as provided in subdivision (b), any estate tax shall be equitably prorated among the persons interested in the estate in the manner prescribed in this article.
(b) This section does not apply:
(1) To the extent the decedent in a written inter vivos or testamentary instrument disposing of property specifically directs that the property be applied to the satisfaction of an estate tax or that an estate tax be prorated to the property in the manner provided in the instrument. As used in this paragraph, an “instrument disposing of property” includes an instrument that creates an interest in property or an amendment to an instrument that disposes of property or creates an interest in property.
(2) Where federal law directs otherwise. If federal law directs the manner of proration of the federal estate tax, the California estate tax shall be prorated in the same manner.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20111.

20111. The proration required by this article shall be made in the proportion that the value of the property received by each person interested in the estate bears to the total value of all property received by all persons interested in the estate, subject to the provisions of this article.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20112.

20112. (a) In making a proration of the federal estate tax, allowances shall be made for credits allowed for state or foreign death taxes in determining the federal tax payable and for exemptions and deductions allowed for the purpose of determining the taxable estate.
(b) In making a proration of the California estate tax, allowances shall be made for (1) credits (other than the credit for state death taxes paid) allowed by the federal estate tax law and attributable to property located in this state, and (2) exemptions and deductions allowed by the federal estate tax law for the purpose of determining the taxable estate attributable to property located in this state.
(c) In making a proration of an estate tax, interest on extension of taxes and interest and penalties on any deficiency shall be charged to equitably reflect the benefits and burdens of the extension or deficiency and of any tax deductions associated with the interest and penalties.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20113.

20113. If a trust is created, or other provision made whereby a person is given an interest in the income of, an estate for years or for life in, or other temporary interest in, any property, the estate tax on both the temporary interest and on the remainder thereafter shall be charged against and paid out of the corpus of the property without apportionment between remainders and temporary estates.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20114.

20114. (a) As used in this section, “qualified real property” means qualified real property as defined in Section 2032A of the Internal Revenue Code (26 U.S.C. Sec. 2032A).
(b) If an election is made pursuant to Section 2032A of the Internal Revenue Code (26 U.S.C. Sec. 2032A), the proration shall be based upon the amount of federal estate tax that would be payable but for the election. The amount of the reduction in federal estate tax resulting from an election pursuant to Section 2032A of the Internal Revenue Code (26 U.S.C. Sec. 2032A) shall reduce the tax that is otherwise attributable to the qualified real property that is the subject of the election. If the tax that is otherwise attributable to the qualified real property is reduced to zero pursuant to this subdivision, any excess amount of reduction shall reduce the tax otherwise payable with respect to the other property, this amount to be equitably prorated in accordance with Section 20111.
(c) If additional federal estate tax is imposed under subsection (c) of Section 2032A of the Internal Revenue Code (26 U.S.C. Sec. 2032A) by reason of early disposition or cessation of qualified use, the additional tax shall be a charge against the portion of the qualified real property to which the additional tax is attributable, and shall be equitably prorated among the persons interested in that portion of the qualified real property in proportion to their interests.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20114.5.

20114.5. (a) As used in this section:
(1) A reference to Section 4980A of the Internal Revenue Code means Section 4980A of the federal Internal Revenue Code of 1986 as amended (26 U.S.C. Sec. 4980A) and also means former Section 4981A of the federal Internal Revenue Code of 1986.
(2) “Excess retirement accumulation” has the meaning given it in paragraph (3) of subsection (d) of Section 4980A.
(b) If the federal estate tax is increased under subsection (d) of Section 4980A of the Internal Revenue Code, the amount of the increase shall be a charge against the persons who receive the excess retirement accumulation that gives rise to the increase, and shall be equitably prorated among all persons who receive interests in qualified employer plans and individual retirement plans to which the excess retirement accumulation is attributable.
(Amended by Stats. 2004, Ch. 183, Sec. 281. Effective January 1, 2005.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20115.

20115. Where the payment of any portion of the federal estate tax is extended under the provisions of the federal estate tax law, the amount of extended tax shall be a charge against the persons who receive the specific property that gives rise to the extension.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20116.

20116. (a) If all property does not come into the possession of the personal representative, the personal representative is entitled, and has the duty, to recover from the persons interested in the estate the proportionate amount of the estate tax with which the persons are chargeable under this chapter.
(b) If the personal representative cannot collect from any person interested in the estate the amount of an estate tax apportioned to the person, the amount not recoverable shall be equitably prorated among the other persons interested in the estate who are subject to proration.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 2 - Proration › Section 20117.

20117. (a) If a person is charged with or required to pay an estate tax greater than the amount prorated to that person because another person does not pay the amount of estate tax prorated to the other person, the person charged with or required to pay the greater amount has a right of reimbursement against the other person.
(b) The right of reimbursement may be enforced through the personal representative in the discretion of the personal representative, or may be enforced directly by the person charged with or required to pay the greater amount, and for the purpose of direct enforcement the person is subrogated to the position of the personal representative.
(c) The personal representative or person who has a right of reimbursement may commence a proceeding to have a court determine the right of reimbursement. The provisions of Article 3 (commencing with Section 20120) shall govern the proceeding, with changes necessary to make the provisions appropriate for application to the proceeding, and the court order determining the right of reimbursement is an enforceable judgment.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 3 - Judicial Proceedings › Section 20120.

20120. (a) The personal representative or any person interested in the estate may commence a proceeding to have a court determine the proration pursuant to this chapter.
(b) A proceeding under this article shall be commenced in the court in which the estate of the decedent was administered or, if no administration proceedings have been commmenced, in the superior court of any county in which the estate of the decedent may be administered.
(c) If proceedings for the administration of the decedent’s estate are pending, a proceeding under this article shall be combined with the administration proceedings. If a proceeding is commenced at any time before final distribution, there shall be no additional filing fee.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 3 - Judicial Proceedings › Section 20121.

20121. A proceeding under this article shall be commenced by filing a petition that sets forth all of the following information:
(a) The jurisdictional facts.
(b) Other facts necessary for the court to determine the proration of estate taxes.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 3 - Judicial Proceedings › Section 20122.

20122. Not less than 30 days before the hearing, the petitioner shall do both of the following:
(a) Cause notice of the hearing and a copy of the petition to be delivered pursuant to Section 1215 to the personal representative and to each person interested in the estate against whom prorated amounts may be charged pursuant to paragraph (1) of subdivision (a) of Section 20123.
(b) Cause a summons and a copy of the petition to be served on each person interested in the estate who may be directed to make payment of prorated amounts pursuant to paragraph (2) of subdivision (a) of Section 20123. The summons shall be in the form and shall be served in the manner prescribed in Title 5 (commencing with Section 410.10) of Part 2 of the Code of Civil Procedure.
(Amended by Stats. 2017, Ch. 319, Sec. 106. (AB 976) Effective January 1, 2018.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 3 - Judicial Proceedings › Section 20123.

20123. (a) The court, upon making a determination as provided in this article, shall make an order:
(1) Directing the personal representative to charge the prorated amounts against the persons against whom an estate tax has been prorated insofar as the personal representative is in possession of any property or interests of the persons against whom the charge may be made.
(2) Summarily directing all other persons against whom an estate tax has been prorated to make payment of the prorated amounts to the personal representative.
(b) A court order made under this section is a judgment that may be enforced against the persons against whom an estate tax has been prorated.
(Amended by Stats. 1997, Ch. 724, Sec. 31. Effective January 1, 1998.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 3 - Judicial Proceedings › Section 20124.

20124. Upon petition by the personal representative or any person interested in the estate, the court shall modify an order made pursuant to this article whenever it appears that the amount of estate tax as actually determined is different from the amount of estate tax on which the court based the order.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 3 - Judicial Proceedings › Section 20125.

20125. (a) A personal representative acting or resident in another state may commence an action in this state to recover from a person interested in the estate, who either is resident in this state or owns property in this state, the amount of the federal estate tax, or an estate tax or death duty payable to another state, apportioned to the person.
(b) The action shall be commenced in the superior court of any county in which administration of the estate of the decedent would be proper or, if none, in which any defendant resides.
(c) For purposes of the action the apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state is prima facie correct.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 1 - General Provisions › Section 20200.

20200. Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:
(a) “Generation-skipping transfer tax” means a tax imposed by any federal or California generation-skipping transfer tax law, now existing or hereafter enacted, and includes interest and penalties on any deficiency.
(b) “Property” means property on which a generation-skipping transfer tax is imposed.
(c) “Transferee” means any person who receives, who is deemed to receive, or who is the beneficiary of, any property.
(d) “Trustee” means any person who is a trustee within the meaning of the federal generation-skipping transfer tax law, or who is otherwise required to pay a generation-skipping transfer tax.
(e) “Value” means fair market value as determined for generation-skippi ng transfer tax purposes.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 1 - General Provisions › Section 20201.

20201. (a) This chapter does not apply to transferees of property of a decedent who died before January 1, 1987.
(b) No inference as to the applicable law in effect before January 1, 1987, shall be drawn from the enactment of this chapter.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 2 - Proration › Section 20210.

20210. (a) Except as provided in subdivision (b), any generation-skipping transfer tax shall be equitably prorated among the transferees in the manner prescribed in this article.
(b) This section does not apply:
(1) To the extent the transferor in a written instrument transferring property specifically directs that the property be applied to the satisfaction of a generation-skipping transfer tax or that a generation-skipping transfer tax be prorated to the property in the manner provided in the instrument.
(2) Where federal law directs otherwise. If federal law directs the manner of proration of the federal generation-skipping transfer tax, the California generation-skipping transfer tax shall be prorated in the same manner.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 2 - Proration › Section 20211.

20211. The proration required by this article shall be made in the proportion that the value of the property received by each transferee bears to the total value of all property received by all transferees, subject to the provisions of this article.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 2 - Proration › Section 20212.

20212. In making a proration required by this article:
(a) Allowances shall be made for credits, exemptions, and deductions allowed for the purpose of determining the tax payable.
(b) Interest and penalties on any deficiency shall be charged to equitably reflect the benefits and burdens of the deficiency and of any tax deductions associated with the interest and penalties.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 2 - Proration › Section 20213.

20213. If a trust is created or other provision made whereby a transferee is given an interest in income, or an estate for years or for life, or another temporary interest in property, the tax on both the temporary interest and other interests in the property shall be charged against, and paid out of, the corpus of the property without apportionment between the temporary and other interests.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 2 - Proration › Section 20214.

20214. (a) If all property does not come into the possession of the trustee, the trustee is entitled, and has the duty, to recover from the transferees, the proportionate amount of the tax with which the transferees are chargeable under this chapter.
(b) If the trustee cannot collect from any transferee the amount of tax apportioned to the transferee, the amount not recoverable shall be equitably prorated among the other transferees who are subject to proration.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 2 - Proration › Section 20215.

20215. (a) If a person is charged with, or required to pay, a generation-skipping transfer tax greater than the amount prorated to that person because another person does not pay the amount of generation-skipping transfer tax prorated to the other person, the person charged with or required to pay the greater amount has a right of reimbursement against the other person.
(b) The right of reimbursement may be enforced through the trustee in the discretion of the trustee, or may be enforced directly by the person charged with, or required to pay, the greater amount and, for the purpose of direct enforcement, the person is subrogated to the position of the trustee.
(c) The trustee or person who has a right of reimbursement may commence a proceeding to have a court determine the right of reimbursement. The provisions of Article 3 (commencing with Section 20220) shall govern the proceeding, with changes necessary to make the provisions appropriate for application to the proceeding, and the court order determining the right of reimbursement is an enforceable judgment.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 3 - Judicial Proceedings › Section 20220.

20220. (a) The trustee or any transferee may commence a proceeding to have a court determine the proration pursuant to this chapter.
(b) A proceeding under this article shall be commenced in the court in which the estate of the decedent was administered or, if no administration proceedings have been commenced, in the superior court of any county in which the estate of the decedent may be administered.
(c) If proceedings for the administration of the decedent’s estate are pending, a proceeding under this article shall be combined with the administration proceedings. If a proceeding is commenced at any time before final distribution, there shall be no additional filing fee.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 3 - Judicial Proceedings › Section 20221.

20221. A proceeding under this article shall be commenced by filing a petition that sets forth all of the following information:
(a) The jurisdictional facts.
(b) Other facts necessary for the court to determine the proration of the generation-skipping transfer tax.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 3 - Judicial Proceedings › Section 20222.

20222. Not less than 30 days before the hearing the petitioner shall do both of the following:
(a) Cause notice of the hearing and a copy of the petition to be delivered pursuant to Section 1215 to the trustee and each transferee against whom prorated amounts may be charged pursuant to paragraph (1) of subdivision (a) of Section 20223.
(b) Cause a summons and a copy of the petition to be served on each transferee who may be directed to make payment of prorated amounts pursuant to paragraph (2) of subdivision (a) of Section 20223. The summons shall be in the form and shall be served in the manner prescribed in Title 5 (commencing with Section 410.10) of Part 2 of the Code of Civil Procedure.
(Amended by Stats. 2017, Ch. 319, Sec. 107. (AB 976) Effective January 1, 2018.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 3 - Judicial Proceedings › Section 20223.

20223. (a) The court, upon making a determination as provided in this article, shall make an order:
(1) Directing the trustee to charge the prorated amounts against the transferees against whom the generation-skipping transfer tax has been prorated insofar as the trustee is in possession of any property or interests of the transferees against whom the charge may be made.
(2) Summarily directing all other transferees against whom the generation-skipping transfer tax has been prorated to make payment of the prorated amounts to the trustee.
(b) A court order made under this section is a judgment that may be enforced against the persons against whom a generation-skipping transfer tax has been prorated.
(Amended by Stats. 1997, Ch. 724, Sec. 32. Effective January 1, 1998.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 3 - Judicial Proceedings › Section 20224.

20224. Upon petition by the trustee or any transferee, the court shall modify an order made pursuant to this article whenever it appears that the amount of generation-skipping transfer tax as actually determined is different from the amount of tax on which the court based the order.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer › ARTICLE 3 - Judicial Proceedings › Section 20225.

20225. (a) A trustee acting or resident in another state may commence an action in this state to recover from a transferee, who either is resident in this state or owns property in this state, the amount of the federal generation-skipping transfer tax, or a generation-skipping transfer tax payable to another state, apportioned to the person.
(b) The action shall be commenced in the superior court of any county in which administration of the estate of the decedent would be proper or, if none, in which any defendant resides.
(c) For purposes of the action an apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state is prima facie correct.
(Enacted by Stats. 1990, Ch. 79.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21101.

21101. Unless the provision or context otherwise requires, this part applies to a will, trust, deed, and any other instrument.
(Amended by Stats. 2002, Ch. 138, Sec. 10. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21102.

21102. (a) The intention of the transferor as expressed in the instrument controls the legal effect of the dispositions made in the instrument.
(b) The rules of construction in this part apply where the intention of the transferor is not indicated by the instrument.
(c) Nothing in this section limits the use of extrinsic evidence, to the extent otherwise authorized by law, to determine the intention of the transferor.
(Amended by Stats. 2002, Ch. 138, Sec. 11. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21103.

21103. The meaning and legal effect of a disposition in an instrument is determined by the local law of a particular state selected by the transferor in the instrument unless the application of that law is contrary to the rights of the surviving spouse to community and quasi-community property, to any other public policy of this state applicable to the disposition, or, in the case of a will, to Part 3 (commencing with Section 6500) of Division 6.
(Amended by Stats. 2002, Ch. 138, Sec. 12. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21104.

21104. As used in this part, “at-death transfer” means a transfer that is revocable during the lifetime of the transferor, but does not include a joint tenancy or joint account with right of survivorship.
(Amended by Stats. 2002, Ch. 138, Sec. 13. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21105.

21105. Except as otherwise provided in Sections 641 and 642, a will passes all property the testator owns at death, including property acquired after execution of the will.
(Amended by Stats. 2002, Ch. 138, Sec. 14. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21107.

21107. If an instrument directs the conversion of real property into money at the transferor’s death, the real property and its proceeds shall be deemed personal property from the time of the transferor’s death.
(Amended by Stats. 2002, Ch. 138, Sec. 16. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21108.

21108. The law of this state does not include (a) the common law rule of worthier title that a transferor cannot devise an interest to his or her own heirs or (b) a presumption or rule of interpretation that a transferor does not intend, by a transfer to his or her own heirs or next of kin, to transfer an interest to them. The meaning of a transfer of a legal or equitable interest to a transferor’s own heirs or next of kin, however designated, shall be determined by the general rules applicable to the interpretation of instruments.
(Amended by Stats. 2002, Ch. 138, Sec. 17. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21109.

21109. (a) A transferee who fails to survive the transferor of an at-death transfer or until any future time required by the instrument does not take under the instrument.
(b) If it cannot be determined by clear and convincing evidence that the transferee survived until a future time required by the instrument, it is deemed that the transferee did not survive until the required future time.
(Amended by Stats. 2002, Ch. 138, Sec. 18. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21110.

21110. (a) Subject to subdivision (b), if a transferee is dead when the instrument is executed, or fails or is treated as failing to survive the transferor or until a future time required by the instrument, the issue of the deceased transferee take in the transferee’s place in the manner provided in Section 240. A transferee under a class gift shall be a transferee for the purpose of this subdivision unless the transferee’s death occurred before the execution of the instrument and that fact was known to the transferor when the instrument was executed.
(b) The issue of a deceased transferee do not take in the transferee’s place if the instrument expresses a contrary intention or a substitute disposition. A requirement that the initial transferee survive the transferor or survive for a specified period of time after the death of the transferor constitutes a contrary intention. A requirement that the initial transferee survive until a future time that is related to the probate of the transferor’s will or administration of the estate of the transferor constitutes a contrary intention.
(c) As used in this section, “transferee” means a person who is kindred of the transferor or kindred of a surviving, deceased, or former spouse of the transferor, but does not mean a spouse of the transferor.
(Amended by Stats. 2018, Ch. 71, Sec. 1. (AB 1960) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21111.

21111. (a) Except as provided in subdivision (b) and subject to Section 21110, if a transfer fails for any reason, the property is transferred as follows:
(1) If the transferring instrument provides for an alternative disposition in the event the transfer fails, the property is transferred according to the terms of the instrument.
(2) If the transferring instrument does not provide for an alternative disposition but does provide for the transfer of a residue, the property becomes a part of the residue transferred under the instrument.
(3) If the transferring instrument does not provide for an alternative disposition and does not provide for the transfer of a residue, or if the transfer is itself a residuary gift, the property is transferred to the decedent’s estate.
(b) Subject to Section 21110, if a residuary gift or a future interest is transferred to two or more persons and the share of a transferee fails for any reason, and no alternative disposition is provided, the share passes to the other transferees in proportion to their other interest in the residuary gift or the future interest.
(c) A transfer of “all my estate” or words of similar import is a residuary gift for purposes of this section.
(d) If failure of a future interest results in an intestacy, the property passes to the heirs of the transferor determined pursuant to Section 21114.
(Amended by Stats. 2002, Ch. 138, Sec. 20. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21112.

21112. A condition in a transfer of a present or future interest that refers to a person’s death “with” or “without” issue, or to a person’s “having” or “leaving” issue or no issue, or a condition based on words of similar import, is construed to refer to that person’s being dead at the time the transfer takes effect in enjoyment and to that person either having or not having, as the case may be, issue who are alive at the time of enjoyment.
(Amended by Stats. 2002, Ch. 138, Sec. 21. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21114.

21114. (a) If a statute or an instrument provides for transfer of a present or future interest to, or creates a present or future interest in, a designated person’s “heirs,” “heirs at law,” “next of kin,” “relatives,” or “family,” or words of similar import, the transfer is to the persons, including the state under Section 6800, and in the shares that would succeed to the designated person’s intestate estate under the intestate succession law of the transferor’s domicile, if the designated person died when the transfer is to take effect in enjoyment. If the designated person’s surviving spouse is living but is remarried at the time the transfer is to take effect in enjoyment, the surviving spouse is not an heir of the designated person for purposes of this section.
(b) As used in this section, “designated person” includes the transferor.
(Amended by Stats. 2002, Ch. 138, Sec. 23. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21115.

21115. (a) Except as provided in subdivision (b), halfbloods, adopted persons, persons born out of wedlock, stepchildren, foster children, and the issue of these persons when appropriate to the class, are included in terms of class gift or relationship in accordance with the rules for determining relationship and inheritance rights for purposes of intestate succession.
(b) In construing a transfer by a transferor who is not the natural parent, a person born to the natural parent shall not be considered the child of that parent unless the person lived while a minor as a regular member of the household of the natural parent or of that parent’s parent, brother, sister, spouse, or surviving spouse. In construing a transfer by a transferor who is not the adoptive parent, a person adopted by the adoptive parent shall not be considered the child of that parent unless the person lived while a minor (either before or after the adoption) as a regular member of the household of the adopting parent or of that parent’s parent, brother, sister, or surviving spouse.
(c) Subdivisions (a) and (b) shall also apply in determining:
(1) Persons who would be kindred of the transferor or kindred of a surviving, deceased, or former spouse of the transferor under Section 21110.
(2) Persons to be included as issue of a deceased transferee under Section 21110.
(3) Persons who would be the transferor’s or other designated person’s heirs under Section 21114.
(d) The rules for determining intestate succession under this section are those in effect at the time the transfer is to take effect in enjoyment.
(Amended by Stats. 2002, Ch. 138, Sec. 24. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21117.

21117. At-death transfers are classified as follows:
(a) A specific gift is a transfer of specifically identifiable property.
(b) A general gift is a transfer from the general assets of the transferor that does not give specific property.
(c) A demonstrative gift is a general gift that specifies the fund or property from which the transfer is primarily to be made.
(d) A general pecuniary gift is a pecuniary gift within the meaning of Section 21118.
(e) An annuity is a general pecuniary gift that is payable periodically.
(f) A residuary gift is a transfer of property that remains after all specific and general gifts have been satisfied.
(Amended by Stats. 2002, Ch. 138, Sec. 26. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 1 - General Provisions › Section 21118.

21118. (a) If an instrument authorizes a fiduciary to satisfy a pecuniary gift wholly or partly by distribution of property other than money, property selected for that purpose shall be valued at its fair market value on the date of distribution, unless the instrument expressly provides otherwise. If the instrument permits the fiduciary to value the property selected for distribution as of a date other than the date of distribution, then, unless the instrument expressly provides otherwise, the property selected by the fiduciary for that purpose shall fairly reflect net appreciation and depreciation (occurring between the valuation date and the date of distribution) in all of the assets from which the distribution could have been made.
(b) As used in this section, “pecuniary gift” means a transfer of property made in an instrument that either is expressly stated as a fixed dollar amount or is a dollar amount determinable by the provisions of the instrument.
(Amended by Stats. 2002, Ch. 138, Sec. 27. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 2 - Ascertaining Meaning of Language Used in the Instrument › Section 21120.

21120. The words of an instrument are to receive an interpretation that will give every expression some effect, rather than one that will render any of the expressions inoperative. Preference is to be given to an interpretation of an instrument that will prevent intestacy or failure of a transfer, rather than one that will result in an intestacy or failure of a transfer.
(Amended by Stats. 2002, Ch. 138, Sec. 28. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 2 - Ascertaining Meaning of Language Used in the Instrument › Section 21121.

21121. All parts of an instrument are to be construed in relation to each other and so as, if possible, to form a consistent whole. If the meaning of any part of an instrument is ambiguous or doubtful, it may be explained by any reference to or recital of that part in another part of the instrument.
(Amended by Stats. 2002, Ch. 138, Sec. 29. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 2 - Ascertaining Meaning of Language Used in the Instrument › Section 21122.

21122. The words of an instrument are to be given their ordinary and grammatical meaning unless the intention to use them in another sense is clear and their intended meaning can be ascertained. Technical words are not necessary to give effect to a disposition in an instrument. Technical words are to be considered as having been used in their technical sense unless (a) the context clearly indicates a contrary intention or (b) it satisfactorily appears that the instrument was drawn solely by the transferor and that the transferor was unacquainted with the technical sense.
(Amended by Stats. 2002, Ch. 138, Sec. 30. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 3 - Exoneration; Ademption › Section 21131.

21131. A specific gift passes the property transferred subject to any mortgage, deed of trust, or other lien existing at the date of death, without right of exoneration, regardless of a general directive to pay debts contained in the instrument.
(Amended by Stats. 2002, Ch. 138, Sec. 31. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 3 - Exoneration; Ademption › Section 21132.

21132. (a) If a transferor executes an instrument that makes an at-death transfer of securities and the transferor then owned securities that meet the description in the instrument, the transfer includes additional securities owned by the transferor at death to the extent the additional securities were acquired by the transferor after the instrument was executed as a result of the transferor’s ownership of the described securities and are securities of any of the following types:
(1) Securities of the same organization acquired by reason of action initiated by the organization or any successor, related, or acquiring organization, excluding any acquired by exercise of purchase options.
(2) Securities of another organization acquired as a result of a merger, consolidation, reorganization, or other distribution by the organization or any successor, related, or acquiring organization.
(3) Securities of the same organization acquired as a result of a plan of reinvestment.
(b) Distributions in cash before death with respect to a described security are not part of the transfer.
(Repealed and added by Stats. 2002, Ch. 138, Sec. 33. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 3 - Exoneration; Ademption › Section 21133.

21133. A recipient of an at-death transfer of a specific gift has a right to the property specifically given, to the extent the property is owned by the transferor at the time the gift takes effect in possession or enjoyment, and all of the following:
(a) Any balance of the purchase price (together with any security agreement) owing from a purchaser to the transferor at the time the gift takes effect in possession or enjoyment by reason of sale of the property.
(b) Any amount of an eminent domain award for the taking of the property unpaid at the time the gift takes effect in possession or enjoyment.
(c) Any proceeds unpaid at the time the gift takes effect in possession or enjoyment on fire or casualty insurance on or other recovery for injury to the property.
(d) Property owned by the transferor at the time the gift takes effect in possession or enjoyment and acquired as a result of foreclosure, or obtained in lieu of foreclosure, of the security interest for a specifically given obligation.
(Amended by Stats. 2002, Ch. 138, Sec. 34. Effective January 1, 2003.)
2023 California Code › Probate Code - PROB › DIVISION 11 - CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS › PART 1 - RULES FOR INTERPRETATION OF INSTRUMENTS › CHAPTER 3 - Exoneration; Ademption › Section 21134.

21134. (a) Except as otherwise provided in this section, if, after the execution of the instrument of gift, specifically given property is sold, or encumbered by a deed of trust, mortgage, or other instrument, by a conservator, by an agent acting within the authority of a durable power of attorney for an incapacitated principal, or by a trustee acting for an incapacitated settlor of a trust established by the settlor as a revocable trust, the transferee of the specific gift has the right to a general pecuniary gift equal to the net sale price of the property unreduced by the payoff of any such encumbrance, or the amount of the unpaid encumbrance on the property as well as the property itself.
(b) Except as otherwise provided in this section, if an eminent domain award for the taking of specifically given property is paid to a conservator, to an agent acting within the authority of a durable power of attorney for an incapacitated principal, or to a trustee acting for an incapacitated settlor of a trust established by the settlor as a revocable trust, or if the proceeds on fire or casualty insurance on, or recovery for injury to, specifically gifted property are paid to a conservator, to an agent acting within the authority of a durable power of attorney for an incapacitated principal, or to a trustee acting for an incapacitated settlor of a trust established by the settlor as a revocable trust, the recipient of the specific gift has the right to a general pecuniary gift equal to the eminent domain award or the insurance proceeds or recovery unreduced by the payoff of any encumbrance placed on the property by the conservator, agent, or trustee, after the execution of the instrument of gift.
(c) For the purpose of the references in this section to a conservator, this section does not apply if, after the sale, mortgage, condemnation, fire, or casualty, or recovery, the conservatorship is terminated and the transferor survives the termination by one year.
(d) For the purpose of the references in this section to an agent acting with the authority of a durable power of attorney for an incapacitated principal, or to a trustee acting for an incapacitated settlor of a trust established by the settlor as a revocable trust, (1) “incapacitated principal” or “incapacitated settlor” means a principal or settlor who is an incapacitated person, (2) no adjudication of incapacity before death is necessary, and (3) the acts of an agent within the authority of a durable power of attorney are presumed to be for an incapacitated principal. However, there shall be no presumption of a settlor’s incapacity concerning the acts of a trustee.
(e) The right of the transferee of the specific gift under this section shall be reduced by any right the transferee has under Section 21133.
(Amended by Stats. 2012, Ch. 195, Sec. 1. (AB 1985) Effective January 1, 2013.)