A special trust to which assets are transferred so that a spouse who is not a U.S. citizen (a nonresident alien) will be entitled to claim the benefit of the unlimited marital deduction.
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.
A trust used for non-U.S. citizens to enable an estate to get the marital deduction for assets passing to a non-U.S. citizen spouse. It must name a U.S. trustee.
A trust for a spouse who is not a citizen of the United States. The trust lets an individual provide for his or her non-U.S. citizen spouse and defer the estate taxes that would otherwise be due. The non-U.S. citizen spouse has access to the trust income and principal (estate taxes are paid on principal distributions). A QDOT requires a U.S. citizen or domestic corporate trustee.
A marital trust used for the benefit of a non-U.S. citizen spouse containing special provisions specified by the Internal Revenue Code such that transfers to the QDOT qualify for the estate tax marital deduction.
Special language that must be part of the marital trust portion of a revocable living trust if the surviving spouse is not a U.S. citizen.
A trust arrangement which allows property transferred to a surviving spouse who is not a U.S. citizen to qualify for a special exclusion in lieu of the regular marital deduction; and which ensures that, at the death of the surviving spouse who is not a United States citizen, the assets placed in such a trust will incur federal estate taxation since the tax was avoided at the first spouse's death
This form of trust allows a non-citizen spouse to qualify for the marital deduction.
If the surviving spouse is not a US citizen, the marital deduction will not be allowed unless the assets pass to a Q-DOT which meets certain requirements.
