A qualified revocable trust (QRT) is a trust that was created by the decedent during their lifetime and retained the power to revoke or amend the trust. For the purpose of the section 645 election, a QRT is defined as a trust that was in existence on the decedent's date of death and that was a grantor trust for federal income tax purposes. The trust must also meet certain other requirements, such as not being a complex trust or a grantor retained annuity trust.