Which of the Following Is Not a Test for an Interest

question 39

Multiple Choice

Which of the following is not a test for an interest to qualify for the marital deduction?

• A)The property must be included in the decedent's gross estate.
• B)If a QTIP transfer is made, the spouse must be entitled to all of the income at least annually for life.
• C)The interest conveyed must not be a nondeductible terminable interest.
• D)All of the above are required.

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Definitions:

Prefrontal Cortex

The front part of the frontal lobe of the brain, involved in complex behaviors such as planning, decision making, and moderating social behavior.

Reasoning

The process of thinking about something in a logical way in order to form a conclusion or judgment.

Decision Making

The cognitive process of selecting a course of action from among multiple alternatives.

Cerebrum

The largest part of the brain, responsible for voluntary muscular activity, vision, speech, taste, hearing, thought, and memory.