When working with non-citizen estate planning clients, Qualified Domestic Trusts (QDOTs) are essential tools to ensure that the estate tax marital deduction is available.

When working with non-citizen estate planning clients, Qualified Domestic Trusts (QDOTs) are essential tools to ensure that the estate tax marital deduction is available. Unlike U.S. citizens, non-citizen spouses do not automatically qualify for the unlimited marital deduction, which can lead to significant estate tax liabilities. By establishing a QDOT, the transfer of assets to a non-citizen spouse can be structured to defer estate taxes until distributions are made from the Trust or upon the spouse's death. This allows the surviving non-citizen spouse to receive income from the Trust while preserving the marital deduction, providing a crucial layer of financial security and tax efficient in cross-border estate planning.

If you have questions about QDOTs or any other aspect of estate planning, give us a call at 253.858.5434 to set up an appointment today. We represent clients throughout Washington and Idaho and are available to meet in person, by phone, or via video conference.