Which of the following are ways of passing property from a deceased spouse to a surviving spouse so that the properly will qualify for the federal estate tax marital deduction?

Which of the following are ways of passing property from a deceased spouse to a surviving spouse so that the properly will qualify for the federal estate tax marital deduction?

I. When the surviving spouse receives the property by electing to take against the deceased spouse’s will

ll. When the surviving spouse receives the property as a consequence of the qualified disclaimer of another beneficiary
A . l only
B . II only
C . Both l and ll
D . Neither I nor II

View Answer

Answer: C