Section 3549 - Marital deduction gift; compliance with Internal Revenue Code; fiduciary powers(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. 76 Del. Laws, c. 90, § 9.;