Okla. Stat. tit. 60, § 60-181
This is the official text of Okla. Stat. tit. 60, § 60-181, part of Oklahoma’s Stat. tit. 60, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 60,." Browse the sections below, each linked to its official government source.
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Unlimited marital deduction - Construction of trust
Official statutory text
Any trust of a trustor dying after December 31, 1981, which
contains a marital deduction formula expressly providing that the
spouse of the trustor is to receive the maximum amount of property
qualifying for the marital deduction allowable by federal law shall
be construed as referring to the unlimited marital deduction
provided by the Economic Recovery Tax Act of 1981, Public Law 97-34.
This provision shall apply retrospectively to trusts of trustors
dying after December 31, 1981.
contains a marital deduction formula expressly providing that the
spouse of the trustor is to receive the maximum amount of property
qualifying for the marital deduction allowable by federal law shall
be construed as referring to the unlimited marital deduction
provided by the Economic Recovery Tax Act of 1981, Public Law 97-34.
This provision shall apply retrospectively to trusts of trustors
dying after December 31, 1981.
Status: in_force · Read it on the official government site
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