By his will, all of Rusty's property passes outright to his wife, Patsy. As Patsy was not given a general power of appointment or Rusty's executor did not make a QTIP election, Rusty's estate is not allowed a marital deduction.

Question

Quizplus · Accepted Answer

A marital deduction is allowed for property passing outright to a spouse, regardless of a QTIP election or general power of appointment.

By His Will, All of Rusty's Property Passes Outright to His