Arizona’s 49th Legislature amended its version of the Uniform Principal and Income Act during the first regular session in 2009. The amendment remedies an issue raised by Rev. Ruling 2006-26 so that a deferred compensation, annuity, IRA, or similar plan will qualify for marital deduction treatment by requiring the trustee to determine the internal income of these assets which qualify for the marital deduction. Act of July 10, 2009, ch. 102, 2009 Ariz. Sess. Laws.
