Certain trustees exempted from §§55-4-38to55-4-40, inclusive

The provisions of §§ 55-4-38 to 55-4-40 , inclusive, do not apply to a decedent's or settlor's spouse who is the trustee of a testamentary trust or an inter vivos trust for which a marital deduction is allowable. Source: SL 2000, ch 229, § 7.