I have a scenario where husband died in 2018 and in his will created an IIP for the wife which on her death would become a disc trust. Wife died 2023. The trust assets were included in her death estate calc as a qualifying IIP. The trustees will be looking to wind up the now disc trust and pass the assets to the beneficiaries, Am aware that wife is deemed to be settlor and so need to use her failed PET’s when calculating the IHT exit charge, Can I just check that if the dist is made within 2 years of HER death there is still an exit and so we can claim S260 holdover on shares appointed out i.e. S144 doesnt apply as the trust was not set up in her will but rather the will of the husband? Thanks in advance