To avoid the terminable interest limitation on the marital deduction, a QTIP election is made.

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A QTIP (Qualified Terminable Interest Property) election allows an individual to treat certain kinds of trust property as qualifying for the marital deduction, thereby avoiding the terminable interest rule limitation. This means that the property can be passed to the surviving spouse in a way that qualifies for the marital deduction, but also allows the grantor to control the ultimate disposition of the property after the surviving spouse's death.

To Avoid the Terminable Interest Limitation on the Marital Deduction