Forbes contributors publish independent expert analyses and insights. Ashley L. Case, J.D., LL.M., writes about tax and estate planning. Jan 30, 2025, 02:12am EST Jan 30, 2025, 12:25pm EST A ...
In Rev. Proc. 2016-49, the IRS removed a prohibition on making a qualified terminable interest property (QTIP) election when the election would have been null and void because the estate had a zero ...
In Estate of Martin W. Griffin v. Commissioner, T.C. Memo. 2025-47, a Tax Court denied the estate of a Kentucky decedent a marital deduction for a bequest, finding that it wasn’t qualified terminable ...
Property passing from a decedent to the surviving spouse generally qualifies for the marital deduction under IRC section 2056. But a terminable interest, such as a life estate in a trust created by ...
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