Qualified Domestic Trust (Q-DOT)

By: Martin M. Shenkman, CPA, MBA, JD

If your spouse is not a United States citizen, your estate will not be entitled to claim the benefit of the unlimited marital deduction except to the extent that assets are transferred into this special trust. Where one spouse is not a citizen, the gift tax marital deduction is limited to $100,000 per annum.

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