Kerry A. Ryan (Saint Louis Univ. School of Law), Checking In on Checking Out of the QTIP Regime (Jan. 20, 2026), available on SSRN.

In this article, Ryan analyzes what the 2024 decisions in Estate of Anenberg and McDougall teach us about the tax consequences of terminating a qualified terminable interest property (QTIP) trust, and she highlights questions that remain unresolved.