QDOT & Non-Citizen Spouse Planning
The unlimited marital deduction — the rule that lets spouses pass assets to each other free of federal estate tax — does not apply when the surviving spouse is not a U.S. citizen. Without planning, that gap can expose a family to estate tax at the worst possible moment.
Who this is for
Married couples where one spouse is not a U.S. citizen — including green card holders and nonresident spouses.
What we handle
Qualified Domestic Trust (QDOT) drafting to preserve marital deferral · Estate-tax exposure analysis for mixed-citizenship couples · Structuring to meet QDOT requirements, including the U.S. trustee and security rules · Lifetime gifting strategies adapted to non-citizen spouse limits · Integration with cross-border and international reporting positions
Why it matters
Assets passing to a non-citizen spouse can face federal estate tax that a citizen spouse would never encounter — unless a properly structured QDOT is in place.
How we help
We determine whether a QDOT is right for your situation, draft it to satisfy every statutory requirement, and fold it into a plan that accounts for both spouses’ citizenship and assets.