US lawCaliforniaStatutesCode probDivision 11Part 5Chapter 221526Cal. PROB § 21526Cal. PROB § 21526Last amended: 1990Year: 2025Length: 33 wordsOfficial source 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.PreviousCal. PROB § 21525