A surviving spouse is the spouse left behind when the other one dies. The surviving spouse is typically free from estate taxes due to the marital exemption laws. Should the deceased spouse die intestate the surviving spouse will typically receive half of the estate with any children dividing the remaining half. In some instances the married couple have prepared trusts in the event of one passing away before the other. In these cases, the trusts allow the surviving spouse to remain control of the estate until their death and then the estate passes on to the children. There are many scenarios that should be discussed with an estate planner and how to plan for a surviving spouse.