Which of the following property interests qualify for the


Which of the following property interests qualify for the marital deduction from the deceased spouse’s gross estate? D = decedent; SS = surviving spouse; FS= former spouse

1. The value of D’s revocable trust naming SS as the trust beneficiary after D’s death;

2. D was owner of a whole-life insurance policy on SS’s life, and the policy named SS as the contingent owner upon D’s death;

3. A painting that D and his former wife FS, purchased on their honeymoon that D bequeathed to FS;

4. D was the recipient of a life estate that his father gave him in the family cottage in Florida. The residuary clause in D’swill left the rest and residue of his estate to his wife, SS;

5. A terminable interest trust that paid SS all income annually for life, and executor elected to qualify the trust for the marital deduction on the wife’s estate tax return;

6. The lifetime income interest the SS received from a testamentary trust with power to invade the trust corpus;

7. Property the SS received through the state’s elective share statute;

8. A vacation home the SS received from D that allows SS to use the property for life, and at SS’s death, the property passes to D’s son from a previous marriage as D directed.

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Financial Management: Which of the following property interests qualify for the
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