Section 23 QSJTs and Estate Tax Planning
| Library | Trust and Estate Legislation 2012 |
A QSJT may also be a trust with respect to which estate tax planning should be available. A QSJT with estate tax planning in mind would create two separate shares of the joint trust with each spouse having sole control over that separate share, as discussed above in §§20–22. Therefore, upon the death of the first spouse, that spouse’s interest should be that spouse’s separate property, and the surviving
1spouse should not be deemed to have retained...
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