If an instrument contains a marital deduction gift:
- (a) The provisions of the instrument, including any power, duty, or discretionary authority given to a fiduciary, shall be construed to comply with the marital deduction provisions of the Internal Revenue Code.
- (b) The fiduciary shall not take any action or have any power that impairs the deduction as applied to the marital deduction gift.
- (c) The marital deduction gift may be satisfied only with property that qualifies for the marital deduction.