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Estate of: 

                       Schedule L – Marital Deduction Reconciliation 

1.  Enter the total of Schedule M, Part I (property interests passing outright to the surviving 
 spouse that are NOT subject to a QTIP election) ..............................................................   $ 
2.  Enter the total of Schedule M, Part II (property interests passing to the surviving spouse 
 for which a QTIP election was made) ................................................................................   $ 
3.  Add lines 1 and 2 and enter total here and on Recapitulation of Deductions, Schedule L, 
 page 2 ................................................................................................................................ $ 

                       Schedule M – Bequests to Surviving Spouse 
           Part I – Property Interests That Are Not Subject to a QTIP Election 

Complete this schedule indicating the assets passing to       Qualifi ed Terminable Interest Property (QTIP) Deduc-
the surviving spouse. (Note: Itemization is not necessary     tion – If you elect a QTIP deduction under O.R.C. Section 
where spouse receives entire estate outright.)                5731.15, you must list on Part II of Schedule M all of the 
                                                              property for which you are making the election. 
If provision has not been made by the decedent’s will for the 
debts and expenses of administration, the spouse’s interest 
in the residue could be reduced for these expenses. 

 Item                  Description of Net Property Interests Passing to the Surviving spouse                                               Value 
 Number 
 1. 

Total from continuation schedule(s) 

Total value of Schedule M, Part I (also enter on Schedule L, line 1) 

                                             Schedule M, Part I