California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 4 - Transfers by Will and Laws of Succession
Section 13601.2 - Agreement Extrinsic to Will Limiting Estate Given

Universal Citation: 18 CA Code of Regs 13601.2
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

Any valid written agreement extrinsic to a will which limits any absolute estate passing under the will may be considered together with the will in determining the true nature and scope of the estate. For example, if a wife upon her death devises her separate real property in fee to her husband pursuant to a previously executed written agreement that he, in turn, at his death will devise to her nephews such portion of the property as he did not consume during his life, in view of the agreement the husband will be deemed to take a life estate with power to use and consume the principal, and the nephews a remainder over in the unconsumed portion of the property.

NOTE: Reference: Section 13601, Revenue and Taxation Code.

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