Widow

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Widow

A woman whose husband has died. In many countries, widows are eligible for certain state benefits. Widows generally receive at least a portion of their husband's pension or other retirement plan. Likewise, a man whose wife has died is called a widower.

Widow

A woman who has not remarried following the death of her husband.
References in periodicals archive ?
Non-cash ISAs | The rules for non-cash ISAs are a little more complex in that the equivalent value to the non-cash ISA accounts is still available to the surviving spouse, however, it can only remain in the form of a non-cash ISA if that actual account passes to the surviving spouse.
The dichotomy that exists when a surviving spouse is also a beneficiary is illustrated in the use of a credit shelter trust, which is designed to receive a decedent's unused applicable exclusion amount so that the decedent's estate (and, possibly, generation-skipping transfer tax) exemption is used.
Unlike a traditional estate plan, the Marital Step-Up Trust allows a surviving spouse to take advantage of full Portability by filing a simplified 706 Estate Tax Return without any valuation requirements.
Neither the FLP interests nor the underlying assets actually passed to the surviving spouse.
Executors of estates of decedents who leave a surviving spouse must be carefully counseled during the months after the decedent's death on a number of issues involving portability.
Third parties may include beneficiaries under a will; heirs on intestacy; individuals who hold an interest in the home as a co-owner; landlords; creditors (secured or unsecured); and any individual who enters into a contract to purchase the family home, even where that purchaser enters into the contract without knowing that the surviving spouse or adult interdependent partner has the right of temporary possession.
This type of arrangement addresses an immediate saving in IHT while ensuring that the surviving spouse retains control and if necessary benefits from the trust.
Before filing the election, the attorney-in-fact or guardian of the property of the surviving spouse shallmust petition the court having jurisdiction of the probate proceeding for approval to make the election.
For purposes of the Illinois estate tax, the inclusion of property in the gross estate of a surviving spouse is the same as under Section 2044 of the Internal revenue Code.
While this will help the cause of the surviving spouse or civil partner, it may disadvantage children from previous relationships, who might not benefit from the estate of a parent who dies without a will in place.
If the estate is less than pounds 125,000, the surviving spouse would apparently get everything.
Rather, it shifts to how the surviving spouse may maintain the same income generation and quality of life when his or her spouse dies.