“Property of the decedent,” “decedent’s property,” “money due the decedent,” and similar phrases, include property that becomes part of the decedent’s estate on the decedent’s death, whether by designation of the estate as beneficiary under an insurance policy on the decedent’s life or under the decedent’s retirement plan, or otherwise.

(Added by Stats. 1991, Ch. 1055, Sec. 33.)