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QTIP Trust
QTIP trust is a type of trust and an estate planning tool used in the United States. "QTIP" is short for "Qualified Terminable Interest Property." A QTIP trust is often used in order to take advantage of the marital deduction and still control the ultimate distribution of the assets at the death of the surviving spouse.〔(【引用サイトリンク】url=https://www.wilmingtontrust.com/wtcom/index.jsp?fileid=3000306 )〕
==Overview==
In the U.S., each citizen is granted a credit against the gift and estate tax. When gifts and bequests exceed the amount of this credit, a tax is imposed.
For estate tax purposes, any property which passes to a decedent's surviving spouse is not subject to the gift or estate tax; however, generally full ownership of this property must in fact pass to the surviving spouse. A transfer through a QTIP Trust is an exception to this general rule. Under Section 2056 of the Internal Revenue Code, as long as the surviving spouse has a lifetime income interest in the property, the property is treated as passing to the surviving spouse.〔(Section 2056 )〕
The concept of a "QTIP trust" only exists for federal gift and estate tax purposes, and from a state law perspective, such a trust does not differ from any other trust except that it must meet the requirements of the Internal Revenue Code. States which levy an estate tax may also recognize the trust.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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