Respuesta :
This assertion is accurate. Using qualified terminable interest trusts (QTIP Trusts), a couple can maximize their combined exclusion amounts while still being eligible for the marital deduction. Under the marital deduction, full property interest transfers to spouses do not generally result in gift or estate taxes.
What kind of property is not qualified for the marital deduction?
If a surviving spouse inherits property interests that were not included in the decedent's gross estate, the marital deduction is not applied to such interests. Costs, obligations, taxes, and losses that might be incurred about the property that passes to the surviving spouse will reduce the marital deduction.
What does the terminable interest rule mean?
An interest that will expire or fail with time or the occurrence or non-occurrence of a certain condition is referred to as a "terminable interest" in the property. As a result, terminable interests include life estates, terms for years, annuities, patents, and copyrights.
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