The Internal Revenue Service has been concerned about whether retirement benefit plans qualify for the marital deduction when they're left to a trust that ordinarily qualifies for the marital deduction. Hard to believe that this would even be in doubt, but it has been. In fact, in Revenue Ruling 2006-261 (the 2006 IRS ruling), the IRS felt the need to list safe harbors that would guarantee the marital deduction in these circumstances.
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