qualified domestic interest trust (Q-Dot Trust) definition

qualified domestic interest trust (Q-Dot Trust)

Type of US trust which allows non-US citizens to inherit from their US-citizen spouses, without being immediately obligated for estate taxes, by appointing a US-citizen trustee. See also qualified terminable interest property trust (Q-TIP Trust).

qualified domestic interest trust (Q-Dot Trust) is in the Corporate, Commercial, & General Law subject.

qualified domestic interest trust (Q-Dot Trust) appears in the definition of the following term: qualified terminable interest property trust (Q-TIP Trust)

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