Proceeds of insurance payable to the spouse of a decedent dying on or after January 1, 1981 are within the spousal exclusion provided by Revenue and Taxation Code Section 13805 as amended and effective January 1, 1981. Where a decedent with a date of death on or after January 1, 1981 leaves insurance payable to the spouse and other named beneficiaries, the full amount of the insurance exclusion is prorated among the several beneficiaries other than the spouse in proportion to the amount of insurance payable to each. For example, if a decedent leaves life insurance to his wife (W) in the amount of $100,000, to his son (S) in the amount of $50,000, and to his daughter (D) in the amount of $50,000, the $100,000 proceeds payable to W is within the spousal exclusion provided by Revenue and Taxation Code Section 13805 and the insurance exclusion is applied to the proceeds payable to D and S. In such a case, D and S would each be entitled to a $25,000 insurance exclusion.