The QTIP / Disclaimer Administration Log is a specialized, fillable PDF designed to help trustees document and manage the administration of marital (QTIP) and disclaimer subtrusts created after a grantor’s death. These subtrusts involve strict tax rules, irrevocable elections, and ongoing compliance requirements, making accurate documentation essential.
 
This log provides a structured system for identifying applicable subtrusts, recording asset valuations, documenting funding formulas and transfers, and tracking critical IRS elections, including those made under Internal Revenue Code §2056(b)(7) on Form 706. Dedicated sections allow trustees to record which assets were allocated to each subtrust, the source of funding, the date of transfer, and confirmation that required elections were properly filed and retained.
 
The log also includes detailed compliance checklists for ongoing QTIP administration—such as annual income distribution to the surviving spouse, segregation of marital trust assets, and fiduciary income tax coordination—as well as disclaimer administration requirements, including timing, irrevocability, and proper transfer of disclaimed assets to the designated subtrust.
 
Ideal for post-death trust administration involving marital planning, this form helps trustees coordinate with estate tax attorneys and CPAs, preserve the marital deduction, and maintain a clear, defensible record of high-risk tax decisions. The fillable PDF format allows trustees to update the log electronically over time and retain it as part of the trust’s permanent tax and administration records.