Disclaimer: This glossary provides general information about terms used in California probate for informational purposes only. It is not legal advice and should not substitute consultation with a qualified California probate attorney regarding your specific situation. Laws and procedures can change.
Current as of April 27, 2025.
A specific type of Marital Trust allowing assets to qualify for the marital deduction while letting the first spouse control the ultimate asset distribution after the surviving spouse’s death. Requires giving the survivor all income for life and making a specific tax election.
Property acquired by spouses or registered domestic partners while domiciled outside of California that would have been community property had it been acquired under similar circumstances while domiciled in California. For purposes of division upon dissolution (divorce/separation) or distribution upon death while domiciled in California, quasi-community property is generally treated the same as community property. (Probate Code §66).
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