Qualified Domestic Trust

A Qualified Domestic Trust (QDOT) is a special type of Marital Deduction Trust that would be included in the document if your spouse was a non-U.S. citizen. This is a protection set up by the government to ensure non-citizen spouses are subject to the estate tax at the time of their death.

As expected, the federal government imposes far more punitive restrictions on distributions to non-U.S. spouses.