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interest in the property is contingent on the personal
representative exercising the power in her favor. That is a
clear violation of section 2056(b)(7)(B)(ii)(II) (with an
exception not here relevant, “no person has a power to appoint
any part of the property to any person other than the surviving
spouse.”). The statute is unambiguous. Indeed, section
2056(b)(7)(B)(ii) specifically provides that the prohibition on
powers is inapplicable to a power exercisable only at or after
the death of the surviving spouse. By the terms of his will or
by a power, a decedent can control the disposition of qualified
terminable interest property upon the death of the surviving
spouse. By requiring an election, section 2056(b)(7)(B)(i)(III)
makes it clear that the executor of the estate or other personal
representative of the decedent (hereafter, in either case,
personal representative) can choose whether to take tax advantage
of an otherwise qualifying bequest or devise of terminable
interest property. The decedent cannot, however, empower his
personal representative to deprive the spouse of what would be a
qualified income interest for life by, for example, appointing
the property to a trust in which she does not enjoy all of the
income from the property for life. Simply, such a power is
prohibited by section 2056(b)(7)(B)(ii)(II).
I do not consider section 2056(b)(7) to be ambiguous. Even
if one were to consider the section ambiguous, however, so that a
search for extrinsic evidence of congressional purpose were
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