If you want your estate plan to provide for a spouse or partner, consider these strategies:

  • Trust planning for married couples:
    • Credit shelter trust and “portability”
    • Qualified terminable interest property trust (QTIP trust)
  • Trust planning for unmarried partners, couples in a civil union, or couples in a state-recognized domestic partnership

Keep in mind the examples used in this section focus on federal estate tax law. Several states have state-specific estate taxes that may impact your estate plan. Address state-specific tax issues with your tax and legal advisors to determine if additional planning is needed.

Married couples >

Trust planning for unmarried couples >

Nontax reasons for using trusts >