Daniel's will provides that all of his property passes to a trust,life estate to his wife,remainder to charity.If Daniel's executor makes a QTIP election,the use of the marital deduction date is not possible.

Question

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When a QTIP (Qualified Terminable Interest Property) election is made, the marital deduction is not available because the assets are not passing directly to the surviving spouse, but rather to a trust for the spouse's benefit. Therefore, the use of the marital deduction date is not possible in this scenario.

Daniel's Will Provides That All of His Property Passes to a Trust,life