ORS 114.675
Surviving spouse’s estate


(1)

For purposes of ORS 114.600 (Elective share generally) to 114.725 (Effect of separation), a surviving spouse’s estate is:

(a)

The decedent’s probate transfers to the spouse, as described in ORS 114.685 (Decedent’s probate transfers to surviving spouse).

(b)

The decedent’s nonprobate transfers to the spouse, as described in ORS 114.690 (Decedent’s nonprobate transfers to surviving spouse).

(c)

All other property of the spouse, as determined on the date of the decedent’s death.

(d)

Any property that would have been included under paragraph (a), (b) or (c) of this subsection except for the exercise of a disclaimer by the spouse after the death of the decedent.

(2)

Intentionally left blank —Ed.

(a)

For the purpose of establishing the value of the surviving spouse’s estate under this section, the estate includes 100 percent of the corpus of any trust or portion of a trust from which all income must be distributed to or for the benefit of the surviving spouse during the life of the surviving spouse, and for which the surviving spouse has a general power of appointment that the surviving spouse, acting alone, may exercise, during the surviving spouse’s lifetime or at death of the surviving spouse, to or for the benefit of the surviving spouse or the surviving spouse’s estate.

(b)

For the purpose of establishing the value of the surviving spouse’s estate under this section, the estate includes 100 percent of the corpus of a trust or portion of a trust created by the decedent spouse, if all income from the trust or portion of a trust must be distributed to or for the benefit of the surviving spouse during the life of the surviving spouse and the trust principal may be accessed only by the trustee or the spouse and only for the purpose of providing for the health, education, support or maintenance of the spouse.

(c)

For the purpose of establishing the value of the surviving spouse’s estate under this section, the estate includes 50 percent of the corpus of a trust or portion of a trust created by the decedent spouse if all income from the trust or portion of a trust must be distributed to or for the benefit of the surviving spouse during the life of the surviving spouse and neither the trustee nor the spouse has the power to distribute trust principal to or for the benefit of the surviving spouse or any other person during the spouse’s lifetime.

(d)

For the purposes of this section, all amounts distributed to a surviving spouse from a unitrust that meets the requirements of ORS 129.225 (Conversion to unitrust) (4) shall be considered income.

(e)

The value of the surviving spouse’s beneficial interest in a trust other than a trust described in paragraphs (a) to (d) of this subsection shall be determined under the provisions of ORS 114.630 (Augmented estate) (3) and (4). [2009 c.574 §13; 2011 c.305 §5]
(Decedent’s Probate Transfers to Spouse)

Source: Section 114.675 — Surviving spouse’s estate, https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html.

114.005
Occupancy of principal dwelling of decedent by spouse and children
114.015
Support of spouse and children
114.025
Petition for support and answer
114.035
Temporary support
114.045
Modification or termination of support
114.055
Nature of support
114.065
Limitations on support
114.075
Priority of support
114.085
Setting apart whole estate for support
114.205
No distinction between real and personal property
114.215
Devolution of and title to property
114.225
Possession and control of decedent’s estate
114.255
Commencement of duties and powers of personal representative
114.265
General duties of personal representative
114.275
Personal representative to proceed without court order
114.285
Naming or appointment of personal representative does not discharge claim
114.295
Discharge or devise in will of claim of testator
114.305
Transactions authorized for personal representative
114.315
Right to perfect lien or security interest
114.325
Power to sell, mortgage, lease and deal with property
114.333
Transfer of title and interest to real property by foreign personal representative
114.335
Court order for sale, mortgage or lease
114.345
Title conveyed free of claims of creditors
114.355
Sale or encumbrance to personal representative voidable
114.365
Validation of certain sales
114.375
Nonliability of transfer agents
114.385
Persons dealing with personal representative
114.395
Improper exercise of power
114.405
Personal liability of personal representative
114.415
Copersonal representatives
114.425
Discovery of property, writings and information
114.435
Power to avoid transfers
114.441
Definitions for ORS 114.441 to 114.462
114.444
Application
114.447
Court approval of settlement of personal injury claim or wrongful death claim
114.450
Deferral of requirements
114.453
Petition for appointment of personal representative
114.456
Information to beneficiaries and Department of Human Services and Oregon Health Authority
114.459
Waiver of requirements
114.462
Motion to close estate
114.505
Definitions for ORS 114.505 to 114.560
114.510
Value limitations for small estate
114.515
Small estate affidavit
114.517
Approval of attorneys filing affidavits for recipients of Medicaid or other public assistance
114.520
Authorization from State Treasurer required for filing of affidavit by creditor if decedent dies intestate and without heirs
114.525
Content of affidavit
114.535
Transfer of decedent’s property to affiant
114.537
Safe deposit boxes
114.540
Procedure for claims
114.542
Summary determination
114.545
Affiant as fiduciary
114.547
Sales and transfers to third parties
114.549
Liability of affiant
114.550
Summary review of administration of estate
114.552
Filing fees
114.555
Transfer of interest of decedent in property described in affidavit
114.560
Exclusive remedy
114.600
Elective share generally
114.605
Amount of elective share
114.610
Manner of making election
114.615
Payment of elective share
114.620
Waiver of right to elect and other rights
114.625
Who may exercise right of election
114.630
Augmented estate
114.635
Exclusions from augmented estate
114.650
Decedent’s probate estate
114.660
Decedent’s nonprobate estate
114.665
Decedent’s nonprobate estate
114.675
Surviving spouse’s estate
114.685
Decedent’s probate transfers to surviving spouse
114.690
Decedent’s nonprobate transfers to surviving spouse
114.700
Priority of sources from which elective share payable
114.705
Liability of recipients of decedent’s nonprobate estate
114.710
Protective order
114.720
Proceedings to claim elective share
114.725
Effect of separation
Green check means up to date. Up to date