Oregon Revised Statutes Chapter 118 § 118.013 — Taxable estate adjustment for Oregon special marital property; rules
Oregon Revised Statutes Chapter 118 ·
Oregon Code § 118.013·Enacted ·Last updated March 01, 2026
Statute Text
Taxable estate adjustment for Oregon special marital property; rules.
(1) As used in this section and
ORS 118.016, permissible distributee has the meaning given that term in ORS
130.010.
(2) Oregon
special marital property consists of any trust or other property interest, or a
portion of a trust or property interest:
(a) In which
principal or income may be accumulated or distributed to or for the benefit of
only the surviving spouse of the decedent during the lifetime of the surviving
spouse;
(b) In which a
person may not transfer or exercise a power to appoint any part of the trust or
other property interest to a person other than the surviving spouse during the
lifetime of the surviving spouse; and
(c) For which the
executor of the estate of the decedent has made the election described in ORS
Plain English Explanation
This Oregon statute addresses Taxable estate adjustment for Oregon special marital property; rules. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.013
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Taxable estate adjustment for Oregon special marital property; rules. Read the full statute text above for details.
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The formal citation is Oregon Code § 118.013. Use this format in legal documents and court filings.
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