(a) If a governing instrument contains a marital deduction gift, the governing instrument shall be construed to comply with the marital deduction provisions of the Internal Revenue Code in every respect.
(b) If a governing instrument contains a marital deduction gift, any fiduciary operating under the governing instrument has all the powers, duties, and discretionary authority necessary to comply with the marital deduction provisions of the Internal Revenue Code. The fiduciary shall not take any action or have any power that may impair that deduction, but this does not require the fiduciary to make the election under § 2056(b)(7) or § 2523(f) of the Internal Revenue Code [26 U.S.C. § 2056(b)(7) or § 2523(f)].
(c) For purposes of this section, “marital deduction gift” means a gift intended to qualify for the marital deduction as indicated by a preponderance of the evidence including the governing instrument and extrinsic evidence whether or not the governing instrument is found to be ambiguous.
(d) For purposes of this section, “Internal Revenue Code” means the Internal Revenue Code of 1986 (26 U.S.C. § 1 et seq.), as amended, or any corresponding federal tax statute enacted hereafter.
Structure Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Subchapter III. General Provisions
§ 3531. Renunciation by trustee named in trust instrument; filing and recording.
§ 3533. Sale of trust property free from trust; procedure.
§ 3535. Powers of appointment, rule against perpetuities and restraints on alienation.
§ 3536A. Release of beneficial interests by beneficiaries.
§ 3537. Conveyance of realty by infant trustee.
§ 3538. Testamentary trusts; certification of by Register of Wills to Register in Chancery; record.
§ 3539. Charitable trust; sale of timber on lands; application of proceeds.
§ 3540. Powers and duties of certain trustees.
§ 3541. Administration of charitable trusts or noncharitable purpose trusts; cy pres rule.
§ 3543. Distribution of estate or trust assets without creation of trust.
§ 3548. Limited purpose trust companies; general powers of appointment.
§ 3549. Marital deduction gift; compliance with Internal Revenue Code; fiduciary powers.