Opinion ID: 2613979
Heading Depth: 1
Heading Rank: 7

Heading: statutes enacted after a will's execution, but before the will-maker's death, operate on the will

Text: Statutes enacted after a will's execution, but before the will-maker's death, operate on the will. [34] This construction does not make the statute's application impermissibly retrospective since it affects no vested rights. [35] When, as here, it has been determined that the testator intended to give the maximum marital deduction allowed under federal estate tax law to the trust set up for his widow and children, and that the congressional definition of maximum changed after the will's execution, there is no legal impediment to allowing the estate the enhanced deduction available at the testator's death. Application of the law in this manner is compatible with the court's determination of Eversole's testamentary intent.