Mastering Trusts for Maximizing the Marital Deduction

Unlimited marital deduction (correct)

Estate tax deduction

QDOT deduction

QTIP election deduction

To provide income distributions to the noncitizen spouse

To allow unlimited marital deduction

To postpone estate tax (correct)

To withhold estate tax on QDOT distributions

At least one trustee must be a US citizen (correct)

The QDOT must be established before the death of the noncitizen spouse

The US trustee must have power to withhold income tax

At least one trustee must be a noncitizen

<p>They are taxable to the recipient spouse</p> Signup and view all the answers

<p>To mitigate the rule requiring the US trustee to withhold estate tax</p> Signup and view all the answers