| 释义 |
`1`QTIP trust `2`
"Nolo Everybody's Legal Dictionary":
A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the trust property tax-free. Taxes are deferred until the surviving spouse dies and the trust property is received by the final trust beneficiaries, who were named by the first spouse to die.
See Topic: Wills & Estate Planning |