Article 2. Succession opens on the death of a decedent.

第二条继承从被继承人死亡时开始。

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However, the capital losses of the decedent spouse may be used to offset capital gains of the surviving spouse in the year of death, including those gains incurred by the surviving spouse after the decedent's death.

FORBES: Expert View

This benefit is equal to 100% of the benefit that the decedent-spouse was receiving at his or her death, or the Primary Insurance Amount on his or her record, if he or she was not currently receiving benefits at death.

FORBES: The Social Security Survivor Benefit - Part 1