widow

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widow

n. a woman whose husband died while she was married to him and has not since remarried. A divorced woman whose ex-husband dies is not a widow, except for the purpose of certain Social Security benefits traceable to the ex-husband.

widow

a woman who has survived her husband.

WIDOW. An unmarried woman whose husband is dead.
     2. In legal writings, widow is an addition given to a woman who is unmarried and whose husband is dead. The addition of spinster is given to a woman who never was married. Lovel. on Wills, 269. See Addition. As to the rights of a widow, seq Dower.

References in periodicals archive ?
The rules, however, are not straightforward and differ depending on whether the ISAs held by the deceased spouse were in cash or non-cash assets (typically stocks and shares): Cash ISAs | For cash ISAs, the equivalent value to the ISA accounts held by the deceased at the date of their death is available to be invested by the surviving spouse, whether or not the account is left to them.
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.
Third, upon the death of the surviving spouse, none of the assets in that trust would be eligible for a "step-up" in basis (an adjustment in the basis of assets upon a person's death to the then-current fair market value).
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.
A failure to do so can result in the loss of a significant estate and gift tax benefit for the surviving spouse that could easily be overlooked.
The Wills and Succession Act gives a surviving spouse or adult interdependent partner the right to continue to live in the family home for a period of 90 days where the surviving spouse or adult interdependent partner is not registered on the certificate of title or a party to the lease for the family home, but is ordinarily occupying it.
Distributions can be made to the children rather than the surviving spouse and this avoids the seven-year gift rule applying against the spouse's estate for inheritance tax purposes.
The surviving spouse will now have adequate cash to maintain their standard of living and the children will own the business.
2) Election by Attorney-in-Fact or Guardian of the Property of Surviving Spouse.
5 million gap amount until the death of the surviving spouse.
The remainder was divided into trusts, meaning that, in larger estates, children of the deceased would have some immediate benefit and a further benefit upon the death of the surviving spouse or civil partner.
For example, an estate worth pounds 600,000, including all property and other assets: the surviving spouse would receive personal effects and pounds 125,000.