The Marital Deduction QTIP Provisions: Illogical and Degrading to Women

28 Pages Posted: 8 Oct 2008

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: October 8, 2008

Abstract

In 1981, Congress enacted the qualified terminable interest property (QTIP) provisions that allow an estate and gift tax marital deduction for the full value of the underlying property where a spouse receives only a qualifying income interest for life and where the executor of the estate or the donor spouse makes a timely election. The article reviews the history of the marital deduction and its evolved rationale, explains and analyzes the current QTIP provisions together with their supposed comity with the decision to adopt the marital unit as the proper unit of transfer taxation, illustrates how the QTIP demeans women, and proposes that Congress repeal the QTIP provisions.

Keywords: QTIP, marital deduction, demeans women, qualfied terminable interest property, section 2056

JEL Classification: H20, H29, K34

Suggested Citation

Gerzog, Wendy C., The Marital Deduction QTIP Provisions: Illogical and Degrading to Women (October 8, 2008). UCLA Women's Law Journal, Vol. 5, No. 2, 1995. Available at SSRN: https://ssrn.com/abstract=1280999

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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