Okla. Stat. tit. 60, § 60-181: Unlimited marital deduction - Construction of trust

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.