Exceptions.
Exceptions. A property interest passing to a decedent's surviving spouse is deductible (if it is not otherwise disqualified under 20.2056(a)2) even though it is a terminable interest, and even though an interest therein passed from the decedent to another person, if it is a terminable interest only because
(1) It is conditioned on the spouse's surviving for a limited period, in the manner described in § 20.2056(b)–3;
(2) It is a right to income for life with a general power of appointment, meeting the requirements set forth in § 20.2056(b)–5;
(3) It consists of life insurance or annuity payments held by the insurer with a general power of appointment in the spouse, meeting the requirements set forth in § 20.2056(b)–6;
(4) It is qualified terminable interest property, meeting the requirements set forth in § 20.2056(b)–7; or
(5) It is an interest in a qualified charitable remainder trust in which the spouse is the only noncharitable beneficiary, meeting the requirements set forth in § 20.2056(b)–8.