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Strategy that provides that all income from assets in trust be paid at least annually for the life of the surviving spouse. This trust, which prohibits transfer of any assets to anyone else, can provide for the surviving spouse to will the property to one or more individuals among a group previously designated by the deceased spouse. For example, a husband establishes a Q TIP trust that gives his widow income for life. At the death of the wife, the corpus of the Q TIP trust will go the children, even though the corpus is part of the wire's estate. Since the husband elects how much of the estate is to be treated as Q TIP property, the estate tax strategy is to have only that portion of Q TIP property necessary to achieve zero estate death tax.