In PLR 200910019, the
IRS granted an extension to an estate to make a protective assignment to the qualified domestic trust (QDOT) of a decedent's spouse with respect to: (a) the joint property that is includible in the decedent's gross estate and passes to spouse and (b) any other property that is includible in the decedent's gross estate and passes to spouse outside of the will as a result of the decedent's death. In addition, an extension was granted to make the election to treat spouse's QDOT as a QDOT.
Posted by Min Young Choi, Associate Editor, Wealth Strategies Journal.

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