id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-449	Jensen, Ronald H.	Estate and Gift Tax Effects of Selling a Remainder: Have D'Ambrosio, Wheeler and Magnin Changed the Rules?	2022	70	.pdf	application/pdf	37736	1687	65	In contradistinction to their rulings in estate tax cases, the courts held that consideration in a spousal election is adequate and full for gift tax purposes if the consideration merely equals the value of the remainder.33 These figures assume that H's executor made the QTIP election for only the portion [VoL 4:8 Estate and Git Tax Effects of Selling a Remainder reason for avoiding estate equalization is H's desire to maximize W's income.143 Where no QTIP election is made, estate tax will be due at H's death, thereby diminishing the amount of principal available for generating income for TV.	cache/ftr-449.pdf	txt/ftr-449.txt