541. Does the interest of a donee spouse in a joint and survivor annuity qualify for the marital deduction?Nuco Employeercline202015-04-28T21:00:00Z2015-04-28T21:00:00Z174425Summit Business Media3149814Site Map/Annuities/Gift Taxation/Nonqualified/Marital DeductionSite Map/Transfer Taxation/Federal Gift Taxation/Annuities/Nonqualified/Marital Deduction2005-01-25T00:00:00ZTaxFactsDefaultArticleSite Map/Transfer Taxation/Quick Clicks/Marital Deduction118730732-00-tf1.xml732.00;#1564;#2369;#2413;#0x010100C568DB52D9D0A14D9B2FDCC96666E9F2007948130EC3DB064584E219954237AF3900242457EFB8B24247815D688C526CD44D009C4E67E972694125ABDA91AC61F5E51FTax Facts 1Does the interest of a donee spouse in a joint and survivor annuity qualify for the marital deduction?141500.000000000TaxFactsDefaultArticleSBMEDIA\moss-admin2010-01-15T01:18:16Z541. Does the interest of a donee spouse in a joint and survivor annuity qualify for the marital deduction?The interest of a donee spouse in a joint and survivor annuity in which only the donor and donee spouses have a right to receive payments during the spouses’ joint lifetimes is treated as qualified terminable interest property (“QTIP”) for which the marital deduction is available unless the donor spouse irrevocably elects otherwise within the time allowed for filing a gift tax return..IRC Sec. 2523(f)(6).