$6.$ Correct

Roderick is a partial owner of his family business and is concerned about protecting his assets in the event he decides to marry his girlfriend Yara. He has asked you for more information on QTIP trusts. Which of the following accurately describes a QTIP Trust?

A QTIP is sometimes called a $"$B$"$ or $"$Q$"$ Trust.

The trust assets will be included in the gross estate of the surviving spouse.

Trust income must be paid to the spouse or other designated beneficiary at least annually.

The surviving spouse designates the remainder beneficiaries of the QTIP.