To avoid the terminable interest limitation on the marital deduction, the surviving spouse must be granted a general power of appointment over the trust property, or a QTIP election must be made.

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To avoid the terminable interest limitation on the marital deduction, the surviving spouse must be granted a general power of appointment over the trust property or a QTIP election must be made.

To Avoid the Terminable Interest Limitation on the Marital Deduction