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Text of IRS Revenue Ruling 2000-2
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 4, 2000
IRS rules that an executor may elect under Code section 2056(b)(7) to treat an IRA and a trust as qualified terminable interest property (QTIP) if the trustee of the trust is the named beneficiary of decedent's IRA and the surviving spouse can compel the trustee to withdraw from the IRA an amount equal to all the income earned on the IRA assets at least annually and to distribute that amount to the spouse.
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