6 Marital Estate Solutions Flashcards
(6 cards)
1
Q
To minimize their total estate tax liability for their combined estates
A
Estate equalization
2
Q
Surviving spouse to receive all income annually
A
A or Q-Tip Trust
3
Q
Surviving spouse to receive income if needed, then use…
A
B or Estate Trust
4
Q
Decedent spouse to receive a marital deduction (4 options), then use…
A
A, Q-Tip, Estate Trust, or Outright Gift
5
Q
Surviving spouse to choose beneficiaries, then use…
A
A or Estate Trust
6
Q
Surviving spouse to determine what portion of the decedent’s estate to transfer into a trust to use the decedent’s unified credit, then use…
A
Disclaimer trust
