Utah Code » Title 75, Chapter 2 — Intestate Succession and Wills; part 75-2-6 — Rules of Construction for Wills
Utah Code

Utah Code § 75-2-610 (2026)

Marital deduction formulas -- Wills

✓ current as of May 2026
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For estates of decedents dying after December 31, 1981, where a decedent's will executed before September 13, 1981, contains a formula expressly providing that the decedent's spouse is to receive the maximum amount of property qualifying for the marital deduction allowable by federal law, this formula shall be construed as referring to the unlimited marital deduction allowable by federal law as amended by Section 403(a) of the Economic Recovery Tax Act of 1981.

Notes of Decisions
Cited in 1 case, 1992–1992 · leading case: Matter of Est. of Burgess, 836 P.2d 1386 (Utah Ct. App. 1992).
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Matter of Est. of Burgess, 836 P.2d 1386 (Utah Ct. App. 1992). · cites it 14× “§ 75-2-610 (1978) provides: A general residuary clause in a will, or a will making general disposition of all of the testator’s property, does not exercise a power of appointment held by the testator unless specific reference is made to the power or there is some other…”
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