Legal Question in Wills and Trusts in Oregon

In the State of Oregon, under current law, if any resident of the state of Oregon dies (regardless of who they are), and if the decedent's entire estate is worth under one million dollars in value, then there is no inheritance tax due. This rule applies regardless of who inherits the estate. Note that the "value of the estate" typically includes the amount of life insurance proceeds, as well as the decedent's other assets.