For the purposes of this article, a fiduciary or person named to act as fiduciary shall be deemed to be engaged in war service if in time of war:
a. He is a member of the armed forces of the United States or of any of its allies or has been accepted for service and is awaiting induction into the service; or
b. He is engaged in any work abroad in connection with a governmental agency of the United States or in connection with the American Red Cross Society or any other body with similar objects; or
c. He is interned in an enemy country or is in a foreign country or a possession or dependency of the United States and is unable to return to this State.