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3. Si has left his estate to S2, but with the condition stated. For each case determine: (0) whether the bequest is a terminal interest

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3. Si has left his estate to S2, but with the condition stated. For each case determine: (0) whether the bequest is a terminal interest ("T") or not ("NT"), (ii) whether it qualifies for the marital deduction (yeso); and (iii) if yes, whether it is because of an exception to the terminal interest rule. Explain. Condition Placed on the Bequest tt yeso section/Explanation (a) "provided that S2 survives until our youngest child is 18" (at the time the youngest child turns 18 in two months) (b) same as "a" except the child was already 20 when S1 died. (c) same as "a" but elsewhere in the trust it is written, "This trust is intended to qualify for the marital deduction." pe 1 3. Si has left his estate to S2, but with the condition stated. For each case determine: (0) whether the bequest is a terminal interest ("T") or not ("NT"), (ii) whether it qualifies for the marital deduction (yeso); and (iii) if yes, whether it is because of an exception to the terminal interest rule. Explain. Condition Placed on the Bequest tt yeso section/Explanation (a) "provided that S2 survives until our youngest child is 18" (at the time the youngest child turns 18 in two months) (b) same as "a" except the child was already 20 when S1 died. (c) same as "a" but elsewhere in the trust it is written, "This trust is intended to qualify for the marital deduction." pe 1

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