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Cal. Probate Code § 16100

Cal. Probate Code § 16100

California · California Probate Code · Status: effective

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Cal. Probate Code § 16100, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/895520
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As used in this article, the following definitions shall control: (a) “Charitable trust” means a charitable trust as described in Section 4947(a)(1) of the Internal Revenue Code. (b) “Private foundation” means a private foundation as defined in Section 509 of the Internal Revenue Code. (c) “Split-interest trust” means a split-interest trust as described in Section 4947(a)(2) of the Internal Revenue Code.