Allocate fractional interest to the bypass trust. Be careful that this does not lower the value of the asset allocated to the marital deduction to the point that the marital deduction gift cannot be fully funded. Lifetime gift by SS of SS's own assets. Obviously, there is the distinct benefit of the deductibility of the interest for FET purposes. It would appear that the QTIP and the estate should be treated as a common pot.
Aggregation only works when it enhances the fisc.
My mind short circuits.