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What is a qualified domestic trust (qdot) Generally, spouses are treated as one economic unit. A qualified domestic trust (qdot) is a special kind of trust that allows taxpayers who survive a deceased spouse to take the marital deduction on estate.

Property passing to qualified domestic trusts (qdots) or passing to a qdot by irrevocable assignment by a noncitizen spouse before the decedent’s estate tax return is filed can qualify for the marital deduction Citizen spouse to transfer assets to a noncitizen spouse without having to pay federal gift and estate tax at the time of the transfer Qdots are not exempt from estate tax, though, but are merely a means to defer tax.

The qualified domestic trust is designed to hold all or some of the us citizen’s wealth to avoid or delay the federal estate tax.

A qualified domestic trust (qdot) is a specific type of trust that can offer tax benefits for married couples With a qdot, a surviving spouse can qualify for the marital deduction on estate taxes for assets included in the trust. Citizen spouses to defer any estate taxes owing upon the death of their u.s Fortunately, there is some relief for situations like this, by way of a special trust called a qualified domestic trust (qdot)

A qualified domestic trust (qdot) allows a u.s

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