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 ?
At first glance, a new provision of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 might seem to have provided by law what estate planners have traditionally provided for their clients by setting up one or more trusts: a way to ensure that the estate or gift tax exclusion amount for the first spouse of a couple to die can be preserved and passed along to the surviving spouse.
A marital deduction is generally not allowable where the surviving spouse is not a United States citizen unless the transfer is to a qualified domestic trust (see Q 863).
Should the surviving spouse need any of the cash value, the trustee can request a distribution from the annuity contract.
Lastly, a surviving spouse can defer the minimum required distributions until December 31 of the year in which the deceased spouse would have attained the age of 701/2.
All pension benefits of retired members of the Judiciary or their surviving spouse and children shall be automatically increased whenever there is an increase in the salary of the same position from which he/she retired or is granted benefits.
Depending on the returns generated from the non-cash ISA, losing the ability to hold monies in this way could greatly affect the income of the surviving spouse.
How can the surviving spouse ensure the use of the ported exemption before remarriage?
If a surviving spouse remarries, and that person's new spouse dies before the surviving spouse, the unused basic exclusion amount that had carried over from the first spouse is lost.
9) This can be particularly tricky when the surviving spouse is both a trustee and beneficiary because of the natural propensity to act in one's own interest.
2036 (a) applies, the marital deduction is measured by the value of what actually passes to the surviving spouse, which is a discounted partnership interest, and not by the value of the underlying assets.
12 million in 2012), to be added to the exclusion amount of the surviving spouse.
Usually, if a surviving spouse receives only the income interest in a piece of property, that property is included in the value of her deceased spouse's estate when computing estate taxes.