Husband died survived by Wife, and Husband's will divides his residuary estate into the following two shares: One share equal to the amount that can pass free of estate tax taking into account Husband's unified credit under 2010 passes to a credit shelter trust (of which the spouse is a discretionary beneficiary of income and principal); the remaining share passes to a QTIP trust. Four months following Husband's death, Wife died unexpectedly as a result of a heart attack. Assume that Wife's life expectancy under the relevant actuarial tables was approximately 20 years at the time of Husband's death. What steps should the executor of Husband's estate consider with respect to the QTIP trust to save total estate taxes? What difference could it make if the credit shelter trust established under Husband's will designated Wife as the sole mandatory recipient of income distributions for her life? Compare Tech. Adv. Mem. 8512004 with Tech. Adv. Mem. 8944005.