Qualifying Domestic Trust - QDOT
外汇网2021-06-19 14:32:17
142
A type of trust that allows taxpayers who are not U.S. citizens to claim the marital deduction for estate-tax purposes. Spouses without citizenship are not eligible for the marital deduction without a qualifying domestic trust. QDOTs are similar to QTIP trusts in that the marital deduction is conditional upon the inclusion of assets inside the trust.
Although establishing a QDOT is often easier and faster than applying for citizenship, this type of trust is not without risk. There are numerous provisions pertaining to this type of trust that must be obeyed carefully in order for the trust to remain valid. QDOTs apply only to spouses of decedents who died after November 10, 1988. At least one trustee must be either a U.S. citizen or domestic corporation that is authorized to retain estate tax out of the trust assets.
标签：
- 上一篇： Away From Home
- 下一篇： Financial Structure
随机快审展示
推荐文章
- 黑马在线:均线实战利器 8720 阅读
- 短线交易技术:外汇短线博弈精讲 4057 阅读
- MACD震荡指标入门与技巧 4185 阅读
- 黄金操盘高手实战交易技巧 4535 阅读
- 做精一张图 3288 阅读
热门文章
- 港币符号与美元符号的区别是什么啊？ 24953 阅读
- 我国各大银行汇率为什么不一样啊？ 15092 阅读
- 越南盾对人民币怎么算的？越南盾对人民币汇率换算方法是什么 10268 阅读
- 百利好环球欺诈，不给出金，无法联系。 9779 阅读
- 黑马在线:均线实战利器 8720 阅读