A QTIP election can lend flexibility to an estate plan.
| Autor: | Stout, Bruce L. |
|---|---|
| Zdroj: | Taxation for Accountants; May94, Vol. 52 Issue 5, p294, 9p |
| Abstrakt: | Discusses the `qualified terminable interest property' (QTIP) option for estate planning under Section 2056(b)(7). Qualification for unlimited marital deduction for property passing from a decedent to a surviving spouse using QTIP; QTIP requirements; Procedures for making a valid QTIP election; Advantages and disadvantages of QTIP. |
| Databáze: | Supplemental Index |
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