Arkansas Code Title 28. Wills, Estates, and Fiduciary Relationships § 28-49-117. Joint income tax returns

(1) To join with the spouse of a decedent or of a ward in the making of a joint income tax return for the decedent or ward and his or her spouse;

(2) To require such indemnity, if any, as the court may direct;

(3) To consent, for gift tax purposes, to gifts made by the spouse of a decedent or ward to the end that gifts to which consent is given shall be treated for gift tax purposes as if made one-half ( 1/2 ) by the decedent, or ward, and one-half ( 1/2 ) by his or her spouse;

(4) To enter into a contract with the spouse of a decedent or ward in respect to any joint income tax return or any such consent, or in respect to any matter arising therefrom.