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QTIP Income Interests

By Gerry W. Beyer

“How much intent does the decedent need to show to enable an apparently limited income interest to qualify for the qualified terminable interest property (QTIP) marital deduction?”

This is the issue carefully analyzed in Prof. Wendy Gerzog’s article Davis and Whiting: QTIP Income Interests and Intent, 106 Tax Notes 1597 (Mar. 28, 2005).  The article reviews two recent cases and a recent Technical Advice Memorandum that have grappled with this issue.

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Articles and Estate Tax