Effective Dates: 3/21/2025 - Present

Identification Number:
GN 02315 TN 27
Intended Audience:See Transmittal Sheet
Originating Office:ORDP OISP
Title:Small Estate Statutes
Type:POMS Full Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM

Part GN – General

Chapter 023 – Underpayments

Subchapter 15 – Small Estate Statutes

Transmittal No. 27, 03/21/2025

Audience

PSC: CA, IES, RECONR, SCPS;
OCO-OEIO: CR, CTE, FCR, RECONR;
OCO-ODO: BTE, CS, CST, CTE, CTE TE, PAS, PETE, PETL, RCOVTA, RECOVR;
FO/TSC: CS, CS TII, CSR, CTE, FR, OA, OS, RR, TA, TSC-CSR;

Originating Component

OISP

Effective Date

Upon Receipt

Background

The Office of Income Security Programs (OISP) worked with the Office of the General Counsel (OGC) to clarify instructions in GN 02315.074 to reflect changes in the Oklahoma Small Estates laws.

Summary of Changes

GN 02315.074 Oklahoma Small Estates

We revised this section to reflect Oklahoma law more accurately and remove information that does not describe small affidavit procedures. We made the following updates:

Subsection A -

  • •

    Clarified that Oklahoma state law contains small estate affidavit procedures for estates $50,000 or less; and

  • •

    Updated citations.

Subsection B -

  • •

    Removed language regarding estates of $150,000 or less and $175,000 or less;

  • •

    Incorporated relevant information from subsection D;

  • •

    Update fair market value of the decedent’s property from $20,000.00 to $50,000.00

Subsection C-

  • •

    Incorporated policy information about good acquittance from subsection D;

  • •

    Removed language regarding legal guardians; and

  • •

    Updated citations.

GN 02315.074 Oklahoma Small Estates

A. Background on the Oklahoma small estates statue

Oklahoma state law contains small estate affidavit procedures for estates $50,000 or less. Okla. Stat. Ann. tit. 58, § 393 (2024).

B. Affidavit procedures and content requirements

A person indebted to the decedent must make payment of the debt 10 or more days after the decedent’s death to a person who claims to be a successor of the decedent and presents an affidavit made by or on behalf of the successor. Okla. Stat. Ann. tit. 58, § 393.

The affidavit must state that:

  • •

    The fair market value of the decedent’s property located in Oklahoma, less liens and encumbrances, does not exceed $50,000;

  • •

    No application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction;

  • •

    Each claiming successor is entitled to the payment or property; and

  • •

    All taxes and debts of the estate have been paid or are barred by limitations.

Okla. Stat. Ann. tit. 58, § 393.

We must review the affidavit to ensure that the individual requesting payment of an underpayment meets the requirements in this section. We must also determine whether the underpayment would push the estate over the $50,000 threshold, which would invalidate the small estate process. An underpayment is not excluded when calculating the value of the estate. Okla. Stat. Ann. tit. 58, § 393. Therefore, we may ask the individual for a general estate inventory to determine whether the value of the assets of the decedent’s estate, including the underpayment, is within the $50,000 threshold.

C. Policy of good acquittance and effect of successor affidavit under Oklahoma law

Under Oklahoma law, the effect of the successor affidavit is that the person paying debts to a successor named in the affidavit is discharged and released from liability to the same extent as if dealing with a personal representative. The person making payment is not required to inquire into the truth of any statement in the affidavit. Okla. Stat. Ann. tit. 58, § 394.

Therefore, if a successor presents us an affidavit meeting the criteria in GN 02315.074B., payment of an underpayment discharges the debt under state law.

References: 

Okla. Stat. Ann. tit. 58, § 393 (effective Nov. 1, 2017); Okla. Stat. Ann. tit. 58, § 394 (effective Nov. 1, 1998).


GN 02315 TN 27 - Small Estate Statutes - 3/21/2025