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Estate of: 

                      Schedule M – Bequests to Surviving Spouse 
           Part II – Property Interests That Are Subject to a QTIP Election 

Election to Deduct Qualifi ed Terminable Interest Prop-         b. If less than the entire value of the trust (or other property) 
erty Under O.R.C. Section 5731.15(B) – If a trust (or other    included in the gross estate is entered as a deduction 
property) meets the requirements of qualifi ed terminable       under Schedule M, Part II, the estate shall be considered 
interest property and                                          to have made an election only as to a fraction of the trust 
                                                               (or other property). The numerator of this fraction is equal 
a. The trust or other property is listed on Schedule M, Part   to the amount of the trust (or other property) deducted on 
 II, in whole or in part, then unless the executor specifically Schedule M, Part II. The denominator is equal to the total 
 identifi es the trust (all or a fractional portion or percent- value of the trust (or other property). 
 age) or other property to be excluded from the election, 
 the executor shall be deemed to have made an election 
 to have such trust (or other property) treated as qualified 
 terminable interest property. 

 Item                 Description of Property Interests Passing to the Surviving Spouse                    Value 
 Number                        (describe portion of trust for which allocation is made) 
 1. 

Note:   If you use a continuation page for Part II, be sure that it is clearly labeled as 
      Schedule M, Part II. 

Total from continuation schedule(s) 

Total value of Schedule M, Part II (also enter on Schedule L, line 2) 

                                              Schedule M, Part II