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12 Probate & ProPerty j March/apri l 2009 Principal and Income Act Amendment Saves the Marital Deduction for Retirement Plans By Steven B. GorinProbate & ProPerty j March/apri l 2009 13 In summer 2008, the Uniform Law Commission amended section 409 of the Uniform Principal and Income Act (the “UPAIA”). For the text of the amendment, see the appendix to this article. The amendment responds to the IRS’s criticism of how the UPAIA treats individual retirement accounts (IRAs) and certain qualified...