Presently, a "marital deduction" within the United States tax code allows for unlimited tax-free transfers of property between spouses. However, this unlimited marital deduction does not apply to non-citizen spouses, even when they are permanent residents of the United States. To create a similar situation so clients in this situation may benefit from the marital deduction and avoid estate tax, a qualified domestic trust (QDOT) can be created for a non-citizen spouse. This may be a tool that works well in coordination with additional estate planning. Please call our office to discuss your situation to see if this may be a tool useful for you and your non-citizen spouse.

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