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What Is the Justification for the Terminable Interest Rule That

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What is the justification for the terminable interest rule that is applicable to the marital deduction?


Definitions:

Geotagging

The process of adding geographical identification metadata to various media such as photographs, videos, and social media posts.

GPS Scanner

A device or app that uses Global Positioning System technology to determine and record the precise location of objects or places.

Geographic Location

The specific physical coordinates of a place or object on the Earth's surface.

EPS

A vector file format used for graphic images, allowing for high resolution and scalability without loss of quality.

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