There are no amounts of property that may qualify for the marital deduction; however at the death of the husband the wife was given other property. The interest of the property transferred to another. What is governs this situation?

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Terminal interest is defined as an interest that ends upon an event or contingency and the interest then passes to someone else; for example, a spouse initially gets an interest in property, but this interest terminates upon her death or event. Terminal interest has three characteristics: 1) it is subject to some future absolute or contingent termination of the surviving spouse's interest 2) the possibility of termination is created by the decedent, and there will be a shift in the inters 3) some other person or entity will possess or own the property.

There Are No Amounts of Property That May Qualify for the Marital