Site: nolo.com
... The decision is officially in the hands of the person you name as the executor of your will, who may ... To create the QTIP trust, the executor must make a “QTIP election” on the estate tax return ... To make the election (and create the QTIP trust), the executor lists, on an attachment (a "schedule") ... The executor can choose to put some or all of the deceased spouse’s assets earmarked for the QTIP ... The executor should, of course, get expert advice before making a QTIP election. ...