Qualified domestic trust
Definition
A trust for a surviving spouse, who is not a U.S. citizen, that qualifies for the marital deduction. 26 U.S.C. § 2056(d)(2). Also called QDOT.
Illustrative caselaw
See, e.g. Estate of Fung v. C.I.R., 117 T.C. No. 21 (T.C. 2001).
See also
Definition from Nolo’s Plain-English Law Dictionary
See: QDOT
Definition provided by Nolo’s Plain-English Law Dictionary.
August 19, 2010, 5:22 pm
