Tax Court Rules $2 Million Bequest to Spouse Isn’t QTIP
Wealth Management
JUNE 11, 2025
Martin had created a revocable trust on March 8, 2012, and executed a second amendment to such trust on July 30, 2018. But the court allowed the marital deduction for a bequest intended to create a separate trust. Trusts Created Martin Griffin died on July 9, 2019, survived by his spouse, Maria Creel.
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