Okla. Stat. tit. 60, § 60-175.709: Settlor of second trust

SETTLOR OF SECOND TRUST

A. Except as provided by subsection B of this section, the

settlor of a first trust is considered to be the settlor of a second

trust established under this act.

B. If a settlor of a first trust is not also the settlor of a

second trust into which principal of that first trust is

distributed, the settlor of the first trust is considered the

settlor of the portion of the second trust distributed to the second

trust from that first trust under this act.