Article: Checking In on Checking Out of the QTIP Regime
Kerry A. Ryan (Saint Louis University – School of Law) recently published, Checking In on Checking Out of the QTIP Regime, 2025. Provided below is an Abstract:
In this article, Ryan analyzes what the 2024 decisions in Estate of Anenberg and McDougall teach us about the tax consequences of terminating a qualified terminable interest property (QTIP) trust, and she highlights questions that remain unresolved.