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.
Okla. Stat. tit. 84, § 186
Unlimited marital deduction - Interpretation of will
Added by Laws 1982, c. 368, § 1, emerg. eff
Official source: Oklahoma Legislature. Reproduced from public-domain Oklahoma statutes; confirm against the official source for the current text. Not legal advice.