Tractate Yevamot - Chapter 15 - Mishnah 6 יבמות פרק ט״ו משנה ו׳

If a woman and her husband went to a country beyond the sea, and she returned and stated, “my husband is dead”, she may be married again and she also receives her ketubah. However, her rival wife is forbidden to remarry.If [her rival wife] was the daughter of an Israelite [who was married] to a priest, she is permitted to eat terumah, the words of Rabbi Tarfon. Rabbi Akiva says: this is not a way that would lead her away from transgression, unless [it be enacted that] she shall be forbidden both to marry and to eat terumah.