Final regulations provide that an interest in property is eligible for QTIP treatment if the surviving spouse's income interest is contingent on the executor's election and if that portion of the property for which no election is made passes to or for the benefit of beneficiaries other than the surviving spouse. Charitable remainder trusts . Estate and gift taxation. Family limited partnerships . Forest property .
Life insurance trusts.
Living wills . Private annuities . Retirement benefits . Survivorship clauses . Taxpayer Relief Act.