Understanding QTIP Trusts: A Smart Estate Planning Tool for Married Couples
A recent United States Tax Court opinion in ESTATE OF MARTIN W. GRIFFIN v. COMMISSIONER, Docket No. 15938-23, discussed QTIP Trusts and sparked the idea for this Article. QTIP Trusts, also known as Qualified Terminable Interest Property trusts, are an important and useful estate planning tool for married couples. What Is a QTIP Trust?When planning […]
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