### Question
How is the "reformable interest" defined?


### Answer
The term **reformable interest** is defined in *26 U.S.C. § 2055* as follows -

> any interest for which a deduction would be allowable under subsection (a) at the time of the decedent's death but for paragraph (2)

#### Citation:
  - *26 U.S.C. § 2055*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

