118.013, for the primary purpose of reducing or eliminating the Oregon estate tax due on the estate of ____________ (name of decedent). I, together with all of the other individuals executing the elec

118.013, for the primary purpose of reducing or eliminating the Oregon estate tax due on the estate of ____________ (name of decedent). I, together with all of the other individuals executing the election in accordance with ORS 118.013, constitute all of the persons living on the date of this election who are permissible distributees or who may be entitled to a distribution from the Oregon special marital property to which this election applies. I agree that all other terms, conditions and provisions that apply to the ____________ (name of trust or other property interest) shall apply to the Oregon special marital property to which this election applies, and that upon my death, any remaining Oregon special marital property shall be distributed as otherwise provided in the trust or other property interest.

Signature of: ____________

(surviving spouse)

����� SUBSCRIBED AND SWORN TO before me this _____ day of _____, 2_____.

_______________

Notary Public of Oregon

My commission expires: _________

______________________________________________________________________________

�����

����� (3) Elections made under this section are irrevocable.

����� (4) The custodial parent or court appointed guardian of a permissible distributee who is a minor, or any person who is authorized under ORS 130.110, may sign the election on behalf of the permissible distributee and the unborn lineal descendants of the permissible distributee. [2005 c.124 �3; 2011 c.526 �5]

����� 118.019 [2005 c.124 �4; repealed by 2011 c.526 �29]

����� 118.020 [Amended by 1961 c.455 �1; 1963 c.135 �1; 1971 c.652 �1; 1973 c.793 �1; 1977 c.666 �3; 1987 c.293 �67; repealed by 1997 c.99 �24]

����� 118.025 [1987 c.646 �12; 1989 c.625 �80; repealed by 1997 c.99 �24]

����� 118.030 [Repealed by 1997 c.99 �24]

����� 118.035 [1973 c.759 �2; 1975 c.685 �4; 1977 c.666 �4; 1989 c.224 �8; repealed by 1997 c.99 �24]

����� 118.037 [1975 c.685 �2; repealed by 1977 c.666 �36]

����� 118.040 [Amended by 1959 c.418 �2; 1977 c.666 �5; repealed by 1997 c.99 �24]

����� 118.050 [Amended by 1955 c.727 �2; 1963 c.392 �1; 1967 c.485 �1; 1975 c.687 �1; 1977 c.666 �6; repealed by 1997 c.99 �24]

����� 118.060 [Repealed by 1997 c.99 �24]

����� 118.070 [Amended by 1955 c.727 �3; 1959 c.418 �3; 1961 c.455 �2; 1963 c.283 �1; 1965 c.470 �2; 1969 c.493 �74; 1973 c.132 �1; 1973 c.299 �1; 1973 c.703 �1; 1975 c.762 �2; 1977 c.666 �7; 1983 c.632 �1; repealed by 1997 c.99 �24]

����� 118.075 [1963 c.435 �6; 1969 c.493 �75; repealed by 1977 c.666 �36]

����� 118.080 [Amended by 1959 c.418 �4; 1961 c.455 �3; 1973 c.703 �2; 1975 c.762 �3; 1977 c.666 �8; repealed by 1997 c.99 �24]

����� 118.085 [1971 c.593 �2; repealed by 1997 c.99 �24]

����� 118.090 [Amended by 1963 c.68 �1; 1977 c.666 �16; repealed by 1997 c.99 �24]

����� 118.095 [1969 c.112 �1; repealed by 1977 c.666 �36]

����� 118.100 Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification. (1) The tax provided for in ORS