Spousal Right of Election and Its Effects on CRTs

However, in many states this spousal right of election has been expanded to provide the surviving spouse a portion of an “augmented estate.” Under some state laws, the augmented estate might include property in which the deceased spouse retained an interest, which terminated at death, or property that the deceased spouse transferred during her lifetime. It’s possible, under these statutes, for the assets of a CRT to be included in the augmented estate.