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By his will, all of Rusty's property passes outright to his wife, Patsy. As Patsy was not given a general power of appointment or Rusty's executor did not make a QTIP election, Rusty's estate is not allowed a marital deduction.
IQ Score
A numerical measure of an individual's intelligence relative to a statistically standard population, usually based on the results of various cognitive tests.
Severe Intellectual Disability
A significant limitation in intellectual functioning and adaptive behavior, manifesting before 18 years of age.
Profound Intellectual Disability
A level of intellectual disability characterized by significant cognitive limitations, often accompanied by physical and communicative developmental challenges, requiring extensive support for daily living.
Gifted and Talented
Refers to individuals, often children, who demonstrate outstanding levels of aptitude or competence in one or more domains.
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