View all text of Subpart N [§ 30.500 - § 30.507]

§ 30.500 - When does the anti-lapse provision apply?

(a) The following table illustrates how the anti-lapse provision applies.

If . . . And . . . Then . . . A testator devises trust property to any of his or her grandparents or to the lineal descendant of a grandparentThe devisee dies before the testator, leaving lineal descendantsThe lineal descendants take the right, title, or interest given by the will per stirpes.

(b) For purposes of this section, relationship by adoption is equivalent to relationship by blood.

[73 FR 67289, Nov. 13, 2008. Redesignated at 86 FR 72089, Dec. 20, 2021]