Sec. 45a-265. (Formerly Sec. 45-174). Gift to spouse; reference to federal provisions re estate tax and marital deduction.
Sec. 45a-265. (Formerly Sec. 45-174). Gift to spouse; reference to federal provisions re estate tax and marital deduction. When any will, offered for probate in this
state, makes provision for a gift, whether outright or in trust, to or for the benefit of the
spouse of the testator or testatrix, such gift shall not be held to be invalid on any of the
following grounds: (1) That the amount of any such gift is required to be computed
or ascertained by reference to the federal statutes, or any treasury regulation issued
thereunder, authorizing the allowance of a marital deduction in the computation of the
federal estate tax or by reference to determinations or settlements of any kind whatsoever, whether by agreement, litigation or otherwise, in the proceedings for the assessment of said federal estate tax in the estate of such testator or testatrix; (2) that any such
gift is required to be satisfied only by property which qualifies under said federal statutes,
or such regulation, for such marital deduction; or (3) that any property allotted to the
satisfaction of any such gift is required to be allotted at the values determined for such
property, whether by agreement, litigation or otherwise, in such proceedings for the
assessment of said federal estate tax or at values to be determined in any other reasonable
manner.
(1953, S. 2930d; P.A. 80-476, S. 238.)
History: P.A. 80-476 made minor wording change and replaced alphabetic Subdiv. indicators with numeric indicators;
Sec. 45-174 transferred to Sec. 45a-265 in 1991.