{"id":4479,"date":"2017-02-28T14:14:57","date_gmt":"2017-02-28T19:14:57","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=4479"},"modified":"2017-06-27T10:17:22","modified_gmt":"2017-06-27T14:17:22","slug":"surviving-spouse-can-compel-portability-election","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=4479","title":{"rendered":"Surviving Spouse Can Compel Portability Election"},"content":{"rendered":"<p>The Oklahoma Supreme Court has held that a decedent&#8217;s unused federal estate tax exclusion amount (referred to in IRC section 2010 as the &#8220;deceased spousal unused exclusion amount,&#8221; or &#8220;DSUE&#8221;) is an asset of the decedent&#8217;s estate that the administrator of the estate has a fiduciary duty to preserve for the benefit of the surviving spouse by filing a federal estate tax return, even though a prenuptial agreement barred the surviving spouse from being a beneficiary of the estate. \u00a0(The surviving spouse had agreed to pay the costs of the required estate tax return.) \u00a0<em>In the Matter of the Estate of Vose<\/em>, <a href=\"https:\/\/www.oscn.net\/applications\/oscn\/deliverdocument.asp?citeid=479749\">2017 OK 3<\/a>, 390 P.3d 238 (Okla. 1\/31\/2017).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Oklahoma Supreme Court has held that a decedent&#8217;s unused federal estate tax exclusion amount (referred to in IRC section 2010 as the &#8220;deceased spousal unused exclusion amount,&#8221; or &#8220;DSUE&#8221;) is an asset of the decedent&#8217;s estate that the administrator &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=4479\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29,34],"tags":[581,327,582,173],"class_list":["post-4479","post","type-post","status-publish","format-standard","hentry","category-news-items","category-opinions","tag-deceased-spousal-unused-exclusion-amount","tag-federal-estate-tax","tag-fiduciary-duty","tag-prenuptial-agreement","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4479"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4479\/revisions"}],"predecessor-version":[{"id":4786,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4479\/revisions\/4786"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}