EST2601. The QTIP Election - What You Need to Know

Qualifying for the estate tax marital deduction by making a QTIP election seems simple. However, the election is full of technical requirements and traps for the unwary. This session will explore the QTIP requirements including what types of interests qualify, who makes the election, how to QTIP an IRA, how to cure a defective QTIP election and recent cases that deal with Section 2519 and terminating a QTIP trust and much, much more.