Oklahoma § 84-186 Unlimited marital deduction - Interpretation of will.

Oklahoma Statutes

§ 84-186 — Unlimited marital deduction - Interpretation of will.

Oklahoma § 84-186

Title 84Wills And Succession

This text of Oklahoma § 84-186 (Unlimited marital deduction - Interpretation of will.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 84, § 84-186 (2026).

Text

Any will of a decedent dying after December 31, 1981, which contains a marital deduction formula expressly providing that the spouse of the testator 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 applyretrospectively to wills of decedents dying after December 31, 1981.

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Any will of a decedent dying after December 31, 1981, which contains a marital deduction formula expressly providing that the spouse of the testator 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 applyretrospectively to wills of decedents dying after December 31, 1981.