Qualified interest.

(6) Qualified interest. Qualified interest means a qualified annuity interest, a qualified unitrust interest, or a qualified remainder interest. If a transferor retains a power to revoke a qualified annuity interest or qualified unitrust interest of the transferor's spouse, then the revocable qualified annuity or unitrust interest of the transferor's spouse is treated as a retained qualified interest of the transferor. In order for the transferor to be treated as having retained a qualified interest under the preceding sentence, the interest of the transferor's spouse (the successor holder) must be an interest that meets the requirements of a qualified annuity interest in accordance with 25.2702-3(b) and (d), or a qualified unitrust interest in accordance with 25.2702-3(c) and (d), but for the transferor's retained power to revoke the interest.


26 CFR § 25.2702-2

Scoping language

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