{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-181","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-181","heading":"Unlimited marital deduction - Construction of trust","body":"Any trust of a trustor dying after December 31, 1981, which\n\ncontains a marital deduction formula expressly providing that the\n\nspouse of the trustor is to receive the maximum amount of property\n\nqualifying for the marital deduction allowable by federal law shall\n\nbe construed as referring to the unlimited marital deduction\n\nprovided by the Economic Recovery Tax Act of 1981, Public Law 97-34.\n\nThis provision shall apply retrospectively to trusts of trustors\n\ndying after December 31, 1981.","path":["OK Code","Title 60"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os60.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e8b22a19ac11b86c284cf16755193e56aa43dd9d9e9df06af3f932520cef43f0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-180.56","next":"us-ok/okla.-stat.-tit.-60-60-199"},"notice":"GroundRules: Original legal text. Not legal advice."}