All the following are conditions that must be met if an otherwise nonqualified terminable interest is to qualify (as QTIP) for the federal estate tax marital deduction EXCEPT:

All the following are conditions that must be met if an otherwise nonqualified terminable interest is to qualify (as QTIP) for the federal estate tax marital deduction EXCEPT:
A . The surviving spouse must make a qualified disclaimer to all other property in the deceased spouse’s estate within 9 months of death.
B . No person can be given the right to direct that the property go to anyone other than the surviving spouse as long as the surviving spouse is alive.
C . The surviving spouse must be given a life time right to receive all the property’s income at least annually.
D . The deceased spouse’s executor must make an irrevocable election to have the property includible in the surviving spouse’s gross estate.

View Answer

Answer: A