Since the husband elects how much of the estate is to be treated as Q TIP property, the estate tax strategy is to have only that portion of Q TIP property necessary to achieve zero estate death tax.
See also estate planning, estate planning distribution .
| Qualified Plan Insurance Partnership (QPIP), Qualified Personal Residence Trust (QPRT), Qualified Long-Term Care (Q-Ltc) | |
| Quality Insurance Congress (QIC), Quarter of Coverage, Quick Assets |



