Ernie Died This Year

question 92

Multiple Choice

Ernie died this year. His will creates a $2,000,000 QTIP trust for his widow. Ernie's executor elects to claim the marital deduction for the QTIP transfer. At the time of the surviving spouse's death, the value of the QTIP trust is $3.6 million. The amount of the QTIP trust included in the surviving spouse's gross estate is

• A)$3,600,000.
• B)$2,000,000.
• C)$1,800,000.
• D)$0.

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Definitions:

Hippocampus

A region of the brain essential for learning and memory.

Information-Processing Model

A cognitive approach that compares the mind to a computer, focusing on how information is encoded, stored, and retrieved.

Anterograde Amnesia

A condition affecting the ability to form new memories following the onset of amnesia, despite being able to recall past events before the amnesia.

Infantile Memories

Early childhood memories, often vague or fragmented, reflecting experiences from the first years of life.