The legislative evolution of the qualified spousal trust

Michael E. Magliari has been practicing law since 1983 with an emphasis in estate planning, probate, trust, and tax law. He is the founding chairman of The Missouri Bar Estate Planning Division and former chairman of the Trust and Probate Committee, as well as of the Trust Revision Subcommittee. In these positions, he has played a significant role in the drafting and enactment of the QST statute as well as other statutory provisions related to his practice area. Special thanks to Hon. Joseph Keavney for his review of the article to affirm the legislative process and intent. Special thanks to Colleen M. Donohue, Esq., for her assistance in drafting and editing this article.

The qualified spousal trust’s latest revision has incorporated an extended protection from the creditors of the surviving spouse, making it incumbent upon every Missouri practitioner to review the benefits of using a QST when assisting a married client in developing an estate plan through means of a revocable living trust. The 2024 QST amendment has resulted in a new paradigm under Missouri trust law that has taken the law in a new direction.

Background 

For many years, the common strategy for Missouri estate planning practitioners was to create two separate trusts, one for each spouse. They commonly drafted these trusts to take advantage of estate tax allocations between a credit shelter and marital subtrust. Prior to the enactment of § 456.950, the qualified spousal trust, Missouri practitioners had been drafting self-settled joint revocable trusts — “joint trusts” — primarily as a tool to avoid probate in nontaxable estates. These types of trusts typically allowed the settlors, as trustees, to hold their assets for their own use and enjoyment during their lives, and to make testamentary dispositions at their death to the beneficiaries designated under the trust instrument. 

A minority of practitioners attempted to draft joint trusts with estate tax provisions by creating marital and credit shelter subtrusts, largely based upon quasi-community property models. However, Missouri did not have a specific statute which sanctioned this type of planning. Until the creation of the QST, the Missouri Trust Code did not address the use of separate shares within a joint trust with the creation of irrevocable subtrusts containing spendthrift provisions. Although joint revocable trusts would avoid probate at the death of the settlors, there was a concern that during the lives of the settlors, the assets in the trust may be subject to an individual’s creditor claims.

Most Missouri practitioners who drafted joint trusts believed the assets held in a joint revocable trust could be sheltered from the claims of a settlor’s individual creditor if the governing instrument directed the trust corpus be held by spouses jointly as tenants by the entirety (TBE). This belief was based upon the Bolton Roofing,¹ Stanke,² and the Bellingroehr³ cases, which stood for the propositions that TBE property transferred to a joint trust retained its character, and therefore immunity from separate creditors. This immunity was applicable for bankruptcy purposes as well as third-party claims. They believed that TBE protection would be granted by the bankruptcy court if the joint trust maintained TBE property interests, such as the requirements of joint possession, control, and revocation by the settlors. None of the bankruptcy cases addressed the issue of a joint trust containing separate shares and those shares being immune from creditors. The theoretical transmutation of individual or joint property interest into TBE property, which was then contributed to a joint trust, was the only precept Missouri practitioners could rely on to ensure TBE creditor protection. 

To correct the situation and fill the gap in Missouri trust law, The Missouri Bar Trust and Probate Committee set out to create a statutory basis that Missouri practitioners could use to draft joint revocable trusts that allowed for separate shares and provided for creditor protection to an individual settlor. As a result, the QST was developed and has evolved through four subsequent amendments to be a unique and creative piece of trust legislation that helps lawyers even better serve their clients’ needs.

Preliminary conceptual development

During the legislative session of 2010, The Missouri Bar Trust Revision Subcommittee started working on a proposed statute regarding joint revocable trusts. At that time, varying proposals were submitted to create a new type of joint revocable trust. Some of the proposals incorporated terms to allow for a full step up in tax basis at the death of the first spouse,⁴ full creditor immunity after property was contributed to the trust, and the creation of separate shares within the trust for estate tax planning purposes. The subcommittee reviewed and vetted various proposals and agreed that a new type of joint revocable trust should be sanctioned as a blend of Missouri trust law, tenancy by the entirety, quasicommunity property, domestic law, and tenancy in common, all reflecting concepts contained under Missouri common law. 

The QST statute was first envisioned as a combination of trust and property law concepts which would simultaneously interact with each other in a distinctive fashion within a single statute. The statute was intended to superimpose these various concepts, resulting in a symmetry between the traditional legal concepts upon which it was based. This novel merger of legal concepts generated a statute which was flexible in granting TBE immunity from the creditors of one spouse, while allowing for separate shares to be held by each spouse without the necessity of maintaining strict unity of possession. Separate shares were allowed to be held within the QST and would be amendable by each respective settlor, similar to a property interest held as tenants in common. The Missouri Bar endorsed this notable trust statute in 2010. The QST was presented to both the Missouri Senate and House judiciary committees, and the Missouri General Assembly later adopted it. 

The testimony given to the Senate and House judiciary committees explained that the new statute was founded on the Missouri concepts of spouses holding property interests jointly and receiving TBE immunity. It noted the trust should receive TBE immunity even though the trust itself was not strictly a TBE trust. Therefore, the QST would not be required to conform to the traditional unities of title, interest, and possession required under TBE principles. Testimony also noted that TBE immunity was not dependent upon the titling of the property if the parties were married when the property was transferred into the QST. Additionally, the QST would not alter each party’s rights in the event of the settlors’ dissolution of marriage. The testimony also addressed the uniqueness of the statute, which allowed for separate shares within the trust, includible in each spouse’s separate taxable estate. This would allow for each settlor to transfer their separate share at their death to a credit shelter trust and/or a marital trust,⁵ which could include a spendthrift provision for the benefit of the surviving spouse and/or other beneficiaries. The testimony concluded by stating that property interests held by spouses which were transferred into a QST would receive all the benefits granted under the Missouri Uniform Trust Code. 

Original statute 

The intention of the first version of the QST was that property interests transferred into a QST were not to be transmuted into TBE property, yet should nevertheless receive creditor immunity as if it was TBE property. The first version stated property interests could be held in the trust for the benefit of both settlors, revocable by either or both settlors acting together while alive, implying either settlor could revoke the trust while they were both alive. This was a departure from the strict TBE requirement of the necessity of both spouses jointly terminating a TBE interest. The first version also allowed for the property interests to be held in either one trust or two separate shares but also allowed “any other trust terms that are not inconsistent with the provisions of this section.”⁶ The separate share could be: 

held and administered in two separate shares of one trust for the benefit of each of the settlors, with the trust revocable by each settlor with respect to that settlor’s separate share of that trust without the participation or consent of the other settlor.⁷ 

The statute allowed each spouse to title ownership interests in separate shares. 

The statute also stated the trust “property, including the proceeds thereof … shall thereafter have the same immunity from the claims of the separate creditors of the settlors.”⁸ The separate creditors of each settlor were thus barred from attaching that settlor’s property in a QST. The statute did not specifically address creditors’ rights to attach the property rights of a surviving spouse’s interest in a separate share after the death of one spouse. The statute further assumed creditor immunity would only exist “so long as both settlors are alive and remain married.”⁹ The statute did, however, grant the settlor of a separate share the ability to create an irrevocable trust for the benefit of the surviving spouse containing a spendthrift provision.¹⁰ 

Finally, the statute stated: 

[u]pon the death of the first settlor to die … the property or interests in property in such settlor’s separate share may pass into an irrevocable trust for the benefit of the surviving settlor upon such terms as the governing instrument shall direct, including without limitation a spendthrift provision. 

This concept of directing separate shares into an irrevocable trust with a spendthrift provision for the benefit of the surviving spouse was a further deviation from traditional TBE concepts. The statute stated: 

[p]roperty or interests in property held by a husband and wife or held in the sole name of a husband or wife that is not held as tenants by the entirety and is transferred to a qualified spousal trust shall be held as directed in the qualified spousal trust’s governing instrument or in the instrument of transfer ...¹¹ 

This section would imply that separate property interests could be transferred into a QST and would receive the same creditor immunity as if the property had been previously held as TBE property. The statute clearly stated “[n]o transfer by a husband and wife as settlors to a qualified spousal trust shall affect or change either settlor’s marital property rights … in the event of dissolution of marriage of the spouses, unless both spouses otherwise expressly agree in writing.”¹² 

The Missouri General Assembly passed the QST statute and Gov. Jay Nixon signed it into law, becoming effective Aug. 28, 2011. It was specifically noted that the benefits of the QST would apply to all trusts which fulfill the criteria set forth in the statute regardless of whether such trust was created before or after Aug. 28, 2011. 

Because of the novelty of the statute, questions arose concerning its interpretation. It was brought to the attention of the committee that the statute needed to be modified concerning the creation of separate and joint shares within a QST. Additionally, some Missouri Bar members were concerned that separate property interests should first be titled in TBE accounts before they were transferred into a QST to obtain the TBE protection. 

First amendment 

A technical amendment was introduced in 2012 to clarify the new QST statute. This amendment cleaned up references regarding the separate shares in a QST being held for the benefit of either settlor as separate or multiple shares. As a result, a subdivision of the original statute was modified to remove the word “either,” which was deemed a limitation of the variety of configurations and types of separate trusts that could be created under a QST.

A new paragraph was added which allowed property interests to a QST to be “[h]eld and administered under the terms and conditions contained in paragraphs (a) and (b) of this subdivision.”¹³ This allowed shares under a QST to be held in separate shares and/or one share. The intention of the statute was to allow flexibility in the creation of joint shares and separate shares for estate tax planning purposes, creditor protection, and the distribution of each spouse’s share in accordance with their specific intent after a spouse’s death. As a further result, a subsection was modified to include reference to the new paragraph which noted the use of a one-trust format, a separate share format, or a combination of both. The amendment reaffirmed that any property or interest in a QST may be held and administered in accordance with the terms and conditions of the separate or joint shares and will receive “the same immunity from the claims of the separate creditors of the settlors as would have existed if the settlors had continued to hold that property as husband and wife as tenants by the entirety” as long as both settlors remained married and the property was held in a QST.¹⁴ 

The amendment further clarified the legislative intent to allow a QST to hold interests in joint or separate shares within the terms and conditions of the trust instrument without requiring the property to be held under the terms of traditional TBE property. The Missouri General Assembly passed the amendment, and it was signed into law in 2012, retroactively taking effect Aug. 28, 2011. 

Second amendment 

Notwithstanding the clarification given under the 2012 amendment to the QST, some uncertainty still existed regarding the necessity of transferring TBE property, rather than separate property and/or joint tenants with rights of survivorship property, to a QST and maintaining TBE protection. The committee began a third revision of the statute that:

– restructured the introduction to a subsection by adding the word “[a]ny” in its reference to property or interests in property;  

– removed the reference to interests in property “held as tenants by the entirety by a husband and wife;”¹⁵  

– rephrased interests in property that “are” at any time transferred rather than “is” transferred;  

– inserted the word “thereafter” to refer to the property interests held in a QST after the initial transfer; and  

– included a new sentence which referenced property interests in a QST being deemed to be held as tenants by the entirety as well as the income and proceeds thereof. 

The committee also modified a subsection to insert the phrase “or deemed held as tenants by the entirety for purposes of this section ...”¹⁶ This subsection addressed property interests that were held by spouses in their sole name or as joint tenants with rights of survivorship and were not held as tenants by the entirety.

This subsection stated those interests that: 

are transferred to a qualified spousal trust shall be held as directed in the qualified spousal trust’s governing instrument or in the instrument of transfer and the rights of any claimant to any interest in that property shall not be affected by this section.¹⁷ 

Third amendment 

Following the Windsor¹⁸ case, the committee deemed it necessary to revise the traditional language referring to “husband and wife,” and replace it with the reference of settlors “married to each other.”¹⁹ Additionally, the language regarding property interests in a QST held and administered as one trust being revocable by either or both spouses “acting together” implied that the action of both spouses was necessary to satisfy the statutory requirements. Accordingly, the reference of “acting together” was deleted. This allowed a QST to be “[h]eld and administered in one trust for the benefit of both settlors, revocable by either settlor or both settlors while either or both are alive.”²⁰ The ability for either spouse to revoke a QST was a further deviation from traditional TBE concepts and allowed for more flexibility under the terms and conditions of the trust instrument. 

Based on settlors’ desires to provide for other parties besides themselves, a subsection was changed to allow terms that gave “without limitation, a discretionary power to distribute trust property to a person in addition to a settlor.”²¹ This provision was a further deviation from traditional TBE concepts. A QST could have beneficiaries other than the spouses during their lives, such as dependents or children. 

The amendment also addressed confusion concerning the need to have property titled as TBE property prior to transferring it into a QST to receive immunity from creditors. To clarify this matter, the QST statute was modified to state: 

All property at any time held in a qualified spousal trust, without regard to how such property was titled prior to it being so held, shall have the same immunity from the claims of a separate creditor of either settlor as if such property were held outside the trust by the settlors as tenants by the entirety, unless otherwise provided in writing by the settlor or settlors who transferred such property to the trust, and such property shall be treated for that purpose, including without limitation, federal and state bankruptcy laws, as tenants by entirety property. Property held in a qualified spousal trust shall cease to receive immunity from the claims of creditors upon the dissolution of marriage of the settlors by a court.²² 

This allowed property which may have been held individually or jointly by spouses and was transferred to a QST to be deemed to be held as TBE property, regardless of how the property had been previously titled.

This third revision also sought to further clarify that any type of property could be titled in a QST and receive immediate TBE creditor protection. Because of the concern that bankruptcy courts would not honor the immunity from claims of separate creditors of either settlor, the revision specifically stated property held in a QST “shall be treated for that purpose, including without limitation, federal and state bankruptcy laws, as tenants by entirety property.”²³ 

The definition of property within a QST was expanded to mean “any interest in any type of property held in a qualified spousal trust, the income thereon, and any property into which such interest, proceeds, or income may be converted.”²⁴ This definitional change clarified that the protection granted within a QST was applicable to the initial corpus as well as any income, interests, proceeds, or converted assets. 

The Missouri Banking Association expressed concerns that transfers into a QST may somehow defeat the Missouri Uniform Fraudulent Transfer Act and, accordingly, a section was added that clearly stated “[n]o transfer to a qualified spousal trust shall avoid or defeat the Missouri uniform fraudulent transfer act in chapter 428.”²⁵ The amendment reaffirmed that the statute would apply to all trusts which fulfilled the criteria for a QST “regardless of whether such trust was created before, on, or after August 28, 2011.”²⁶

There was still a concern about how property should be properly transferred and titled into a QST or other trust. To clarify the matter of titling assets to a trust, § 456.1-113 was created and states:

[a]ny transfer of an asset to a trustee of a trust, to such trust itself, or to a share of such trust, in a manner that is reasonably calculated to identify such trust or that share of such trust, subjects that asset to the terms of such trust or that share.²⁷ 

By adding this statute, QST property could be titled in the name of the QST, in the name of the trustee of a QST, or in a share of a QST. The ability to title property in a share of a QST was a further deviation from traditional TBE concepts. The Missouri General Assembly adopted this companion statute in 2015, effective Aug. 28, 2015. 

Fourth amendment 

Although there is little case law interpreting the QST, in Brewer,²⁸ the Bankruptcy Court of the Western District of Missouri addressed the debtor’s ability to have property in a QST be “exempt” from creditor attachment. The court noted that the QST in question was drafted to provide for each spouse to have the “right to partition, enabling each grantor to restrict, transfer, or withdraw one-half of the assets of the trust.”²⁹ Accordingly, as the bankruptcy trustee argued, the “right to partition and withdraw one-half of the trust assets renders the Brewer trust ineligible for QST protection.”³⁰

As a result of the Brewer decision, The Missouri Bar subcommittee worked on a modification of the QST statute to ensure its compliance with bankruptcy law. This modification would grant QST assets “exemption” from the claims of separate creditors of the settlors if the trust was drafted properly.³¹ After the subcommittee vetted the modification, it decided the statute should be technically amended to refer to immunity from creditors as being exempt for bankruptcy purposes: 

… shall continue to be immune and exempt from attachment during the life of the surviving settlor to the extent the property was held in a qualified spousal trust prior to the death of the first settlor and remains in a qualified spousal trust. This includes any property appreciation … 

In 2021, the subcommittee introduced³² the fourth proposed amendment to the QST. The Missouri Bar Estate Planning Division passed the proposed amendment, and The Missouri Bar Board of Governors unanimously approved it in fall 2022 and reapproved it fall 2023. This amendment was introduced to further clarify: 

(1) the rights of the sole surviving settlor, 

(2) the revocability of an interest held in one trust or share,  

(3) the ability to create two or more trusts or shares, which would be “exempt” from creditors and bankruptcy trustees,  

(4) the nature of the property interests held in a separate share as being includible in the spouse’s separate estate,³³ and  

(5) the way separate trusts or shares may be funded.

To accomplish these objectives, a subdivision was amended to state a QST may provide “that during the joint lives of the settlors or the life of the sole surviving settlor all property transferred to, or held by, the trustee” may be held in one trust or in two or more separate shares.³⁴ This reference expresses the trustee’s ability to continue to hold a property interest in a QST after the death of the first spouse in a survivor’s trust or in an irrevocable trust. 

It was also amended to state a QST may be “[h]eld and administered in one trust for the benefit of both settlors, which may be revocable by either settlor or both settlors while either or both are alive, and by one settlor after the death or incapacity of the other ...”³⁵ The ability for either or both of the settlors to be granted the power to revoke a QST while both are alive or by one settlor after the death or incapacity of the other, needed to be clarified. This ability to revoke a QST was a further deviation from traditional TBE concepts but allowed for greater flexibility. 

To clearly indicate a QST may contain several trusts or shares and not be limited to one or two shares, a subsection was amended to state property transferred to, or held by, the trustee of a QST may be: 

[h]eld and administered in two or more separate shares of one trust for the benefit of each or both of the settlors, with the trust revocable by each settlor with respect to that settlor’s separate share of that trust without the participation or consent of the other settlor.³⁶ 

This amendment indicates a settlor may create several separate shares for planning purposes, which may be amended by the settlor without the participation or consent of the other settlor. This clarification brings flexibility through a variety of planning techniques for both tax and personal purposes. 

The fourth amendment addressed an expanded creditor protection after the death of one of the settlors, specifically stating that the immunity and exemption from creditors remains for the benefit of the surviving settlor. The third amendment stated that all property at any time held in a QST, without regard to how such property was titled prior to it being held in a QST, shall have the same immunity from claims of a separate creditor of either settlor. There was some confusion as to the meaning of this phrase after the death of one of the settlors, though. 

After conferring with the Missouri Bankers Association, it was acquiesced without objection that a surviving settlor’s immunity from creditors should be clarified for the benefit of financial institutions. The subsection was revised to clarify that, subject to the surviving settlor continuing to be responsible for written financial obligations, written guarantees, or secured or unsecured transactions executed by the settlors, all property held in a QST would continue to be exempt from attachment during the life of the surviving settlor to the extent it was held in the QST before the death of the first settlor. As a matter of public policy, it was decided the immunity which the settlor enjoyed prior to the death of the first settlor should be maintained within the parameters set forth in the statute. This would not allow the surviving spouse to add property to the QST after the death of the first settlor to circumvent creditor attachment or to seek exemption from attachment from a prior written obligation such as a mortgage. 

In response to the legislature’s desire to increase the creditor protection afforded under the Missouri Uniform Trust Code, the fourth amendment expanded the immunity and exemption from creditors for a surviving spouse.³⁷ This expansion creates a clear exception to § 456.5-505(1), which states “whether or not the terms of a trust contain a spendthrift provision, during the lifetime of the settlor, the property of a revocable trust is subject to the claims of the settlor’s creditors.” This provision also expanded the type of self-settled trust addressed in § 456.5- 503(3) with a spendthrift provision that would receive exemption from a settlor’s creditors. The QST statute was amended to state: 

[w]ith the exception of any written financial obligations, written guarantees, or secured or unsecured transactions executed by the settlors and held in a qualified spousal trust, [all property, including the appreciation therein,] shall continue to be immune and exempt from attachment during the life of the surviving settlor to the extent the property was held in a qualified spousal trust prior to the death of the first settlor and remains in a qualified spousal trust.³⁸ 

Regarding all property held by the trustee of a QST, a subsection was amended to state: 

Upon the death of the first settlor to die, if immediately prior to the death the predeceased settlor’s interest in the qualified spousal trust was then held or deemed to be held in such settlor’s separate share, the property held [and includible] in such settlor’s separate share may pass into an irrevocable trust for the benefit of the surviving settlor or other beneficiary upon such terms as the governing instrument shall direct, including without limitation a spendthrift provision as provided in §456.5- 502. Property may be held in or transferred to a settlor’s joint or separate share of a trust: (1) By designation under the current terms of the governing instrument of such trust; (2) According to the specific titling of property or other designation that refers to such joint or separate share of such trust; or (3) By designation to the trustee as the owner as provided in section 456.1-113.³⁹ 

This amendment reiterated the settlors’ ability to establish separate trusts or shares for the benefit of beneficiaries other than the settlors — for example children, grandchildren, or other beneficiaries — with a discretionary power to distribute trust property to a person in addition to the settlor.

To further clarify how property may be allocated to a joint or separate trust or share of a QST, the amendment grants the flexibility to create a designation of property to a specific trust or share under the governing instrument or by the specific titling of property in a particular trust or share. All the specific references in the trust instruments or specific titling may be exercised pursuant to § 456.1-113. 

The Missouri General Assembly passed, and Gov. Mike Parson signed, the fourth amendment under Senate Bill 1359 in 2024, and it became effective Aug. 28, 2024. The current statute applies to all such trusts created before, on, or after its effective date. 

It remains clear from the current fourth amendment of the statute that during the joint lives of the settlors, any type of property may be transferred to or held by the trustees of a QST, whether held in one trust, in two trusts for the benefit of each settlor, or in a combination of methods — as long as the transfer does not avoid or defeat the Missouri Uniform Fraudulent Transfer Act in Chapter 428. Furthermore, a QST may contain any other trust terms that are consistent with the provisions of the statute, including, without limitation, a discretionary power to distribute trust property to a person in addition to a settlor. All property at any time held in a QST without respect to how it was titled before its transfer, shall have the same immunity from the claims of separate creditors of either settlor as if such property was held outside of the trust by the settlors as TBE property. 

The property held in a QST shall be treated as TBE property for both state and federal bankruptcy purposes. Property of the surviving spouse properly held in the QST after the first settlor’s death can retain the creditor protection afforded by the QST as it existed before the death of the first settlor. A QST will not defeat the settlors’ claims against each other in any property for purposes of a dissolution of the settlors’ marriage unless the settlors have otherwise agreed in writing, and the property in a QST will no longer receive immunity from claims of creditors upon the dissolution of the marriage of the settlors. All property which was held in a separate share of a QST immediately before the death of a settlor may pass into an irrevocable trust for the benefit of the surviving settlor, as directed by the terms of the governing instrument, which may contain a spendthrift provision.

Conclusion 

The QST has created a flexible framework from which many configurations of trust structures can be used. It is clear the legislature intended a QST to grant a limited exemption from creditors of a spouse during the spouses’ lives. Additionally, the QST allows for a settlor to revoke a trust and use and enjoy the trust principal and income during the settlors’ lives, thereby establishing estate tax inclusion of a settlor’s share. Since a settlor’s share is included in their taxable estate,⁴⁰ a settlor may establish irrevocable trusts after the settlor’s death in the form of marital trusts, credit shelter trusts, generation skipping trusts,⁴¹ and other discretionary trusts for the benefit of persons other than the surviving spouse. Accordingly, the existing income tax basis rules should be applied to a deceased settlor’s share. The QST statute has combined a multitude of concepts which were previously in tension with each other, resulting in a harmonization of legal principles which ultimately serve the public interest of Missouri residents. The QST is an estate planning solution that allows spouses to create joint trusts which will effectuate their intentions and address complex tax and dispositive provisions.

Endnotes 
1 Bolton Roofing Company, Inc. v. Hedrick, 701 S.W.2d 183 (Mo. App. S.D. 1985), suggesting creditor claims against TBE property transferred to a joint trust could not be levied against the trust since the creditor could not have levied upon the TBE property prior to the transfer of the property notwithstanding the severance of traditional TBE unities. 
2 In re Stanke, 234 B.R. 439 (Bankr. W.D. Mo. 1999), suggesting where only one of the entirety holders is subject to a creditor claim TBE property transferred to a joint trust should receive exemption from attachment for federal bankruptcy purposes. 
3 In re Bellingroehr, 403 B.R. 818 (Bankr. W.D. Mo. 2009), suggesting for a joint trust to receive exemption from claims the trust instrument should require the settlors to retain the joint right to revoke and amend the trust similarly to TBE interests. 
4 IRC § 1014 basis rules state that property has a different basis in the hands of a transferee from that which it had in the hands of the transferor when property is acquired from a decedent and included in the decedent’s taxable estate. As a result of the transfer, the recipient’s basis is the value of the property on the date of the decedent’s death. 
5 IRC § 2056(b)(7). Marital qualified terminable interest trust rules provide an exception to the terminal interest rule and that a QTIP is treated as passing to the surviving spouse, with no part of the property passing to any other person other than the surviving spouse, in which the surviving spouse has a qualifying income interest for life. 
6 Mo. Rev. Stat. § 456.950(2) (2011). 
7 Mo. Rev. Stat. § 456.950(1)(2)(b) (2011). 
8 Mo. Rev. Stat. § 456.950(3) (2011). 
9 Mo. Rev. Stat. § 456.950(3)(1) (2011). 
10 Mo. Rev. Stat. § 456.950(5) (2011). 
11 Mo. Rev. Stat. § 456.950(4) (2011). 
12 Mo. Rev. Stat. § 456.950(6) (2011). 
13 Mo. Rev. Stat. § 456.950(1)(2)(c) (2012). 
14 Mo. Rev. Stat. § 456.950(3) (2012). 
15 Mo. Rev. Stat. § 456.950(3) (2012). 
16 Mo. Rev. Stat. § 456.950(4) (2014). 
17 Mo. Rev. Stat. § 456.950(4) (2014). 
18 United States v. Windsor, 570 U.S. 744 (2013). The U.S. Supreme Court struck down part of the Defense of Marriage Act, holding that DOMA unconstitutionally discriminated against same-sex married couples. 
19 Mo. Rev. Stat. § 456.950 (2015). 
20 Mo. Rev. Stat. § 456.950(1)(2)(a) (2015). 
21 Mo. Rev. Stat. § 456.950(2) (2015). 
22 Mo. Rev. Stat. § 456.950(3) (2015). 
23 Mo. Rev. Stat. § 456.950(3) (2015). 
24 Mo. Rev. Stat. § 456.950(4) (2015). 
25 Mo. Rev. Stat. § 456.950(7) (2015). 
26 Mo. Rev. Stat. § 456.950(8) (2015). 
27 Mo. Rev. Stat. § 456.1-113 (2015). 
28 In re Brewer, 544 B.R. 177 (Bankr. W.D. Mo. 2015), suggesting transferring property to a joint trust where the trustee has retained the right to partition jointly-owned property severed the TBE interests and accordingly did not qualify as a QST. 
29 Brewer, 544 B.R. 177 at 179. 
30 Brewer, 544 B.R. 177 at 180–181. 
31 See In re Benn, 491 F.3d. 811 (8th Cir. 2007), suggesting that creditor immunity may be permitted only if the state statute uses the word “exempt.” 
32 Mo. Rev. Stat. § 456.950(3)(2) (2024). 
33 See I.R.C. § 2036 stating the value of the gross estate shall include the values of all property to the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, under which they have retained for their life, or for any period not ascertainable without reference of their death or for any period which does not in fact end before their death the possession or enjoyment of, or the right to income from, the property or the right, either alone, or in conjunction with any person to designate the persons who shall possess or enjoy the property or income therefrom. See also I.R.C. § 2038 stating the value of the gross estate shall include the value of all property to the extent of any interest of which the decedent has at any time made a transfer, by trust or otherwise where the enjoyment thereof was subject at the date of their death to any change through the exercise of a power by the decedent alone or in conjunction with any other person, or where any such power is relinquished during the three-year period ending on the date of the decedent’s death to alter, revoke or terminate the trust. 
34 Mo. Rev. Stat. § 456.950(1)(2) (2024). 
35 Mo. Rev. Stat. § 456.950(1)(2)(a) (2024). 
36 Mo. Rev. Stat. § 456.950(1)(2)(b) (2024). 
37 The legislative intent indicated through members of the Judiciary and Bank and Finance Committee encouraged The Missouri Bar to extend creditor protections in the Missouri Uniform Trust Code. 
38 Mo. Rev. Stat. § 456.950(3)(2) (2024). 
39 Mo. Rev. Stat. § 456.950(5) (2024). 
40 I.R.C. § 2033. The values of the gross estate shall include the values of all property to the extent of the interest therein of the decedent at the time of death. 
41 GST trusts are those that could give rise to a generation skipping transfer with respect to the “Transferor.” Although there are certain exceptions, generally a GST trust is any trust that could have a taxable termination under I.R.C. § 2612(a) or a taxable distribution