Made as a result of the taxpayer's becoming disabled.

Gift taxes would not be paid, of course, unless the decedent had exhausted his or her gift tax applicable credit. According to the interests and the wishes of the donor, the gift may be used either for general support or for a specific purpose. In community property states, administration expenses may be deducted to the extent allowed under state law.

Certain restrictions or limitations on the surviving spouse receiving the property will disqualify the transfer for the marital deduction.