QDOT
Definition
An abbreviation for qualified domestic trust. See qualified domestic trust.
Definition from Nolo’s Plain-English Law Dictionary
A qualified domestic trust. This type of trust is used to postpone estate taxes when more than the amount of the personal federal estate tax exemption is left to a non-U.S. citizen spouse by the other spouse.
Definition provided by Nolo’s Plain-English Law Dictionary.
August 19, 2010, 5:22 pm
