Okla. Stat. tit. 60, § 60-175.413: Property not productive of income

PROPERTY NOT PRODUCTIVE OF INCOME

A. If a marital deduction is allowed for all or part of a trust

whose assets consist substantially of property that does not provide

the spouse with sufficient income from or use of the trust assets,

and if the amounts that the trustee transfers from principal to

income under Section 175.104 of Title 60 of the Oklahoma Statutes

and distributes to the spouse from principal pursuant to the terms

of the trust are insufficient to provide the spouse with the

beneficial enjoyment required to obtain the marital deduction, the

spouse may require the trustee to make property productive of

income, convert property within a reasonable time, or exercise the

power conferred by subsection A of Section 175.104 of Title 60 of

the Oklahoma Statutes. The trustee may decide which action or

combination of actions to take.

B. In cases not governed by subsection A of this section,

proceeds from the sale or other disposition of an asset are

principal without regard to the amount of income the asset produces

during any accounting period.