Every estate or interest given to a descendent of the donee by the exercise of a power is an advancement to such descendent to the same extent that a gift of property owned by the donee would be an advancement.
Laws 1977, c. 210, § 13.
Advancements to descendents
60 O.S. § 299.13 — under Title 60 — Property.
60 O.S. § 299.13