Questions and Answers
Which deduction is disallowed for distributions to noncitizen spouses?
Unlimited marital deduction
What is the purpose of a QDOT?
To postpone estate tax
What are the requirements for a QDOT?
At least one trustee must be a US citizen
How are income distributions from a QDOT taxed?
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What is the purpose of a hardship exemption for QDOT distributions?
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