| 词汇 | QTIP trust |
| 释义 | `1`QTIP trust `2` "Nolo Everybody's Legal Dictionary": A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the trust property tax-free. Taxes are deferred until the surviving spouse dies and the trust property is received by the final trust beneficiaries, who were named by the first spouse to die. See Topic: Wills & Estate Planning |
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