Appointments to spouse from NRBDT

Is it correct that you no longer need to wait three months after the death of the first spouse to die, to appoint out to the surviving spouse for it to be read back for IHT purposes?
Anne Duguid
LGP Solicitors

o FA 2006 inserted s144(3)© dis-applied the Frankland trap where the appointment creates either an IPDI, bereaved minors trust or 18-25 trust
o FA(no.2) 2015 – now permits spousal exemption to apply to absolute appointments out of the trust within the first 3 months

Caroline Wilden
Probate Solicitors