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The Federal Gift and Estate Tax Marital Deduction For Non-United States Citizen Recipient Spouses

Fall 1990

25 Real Property Probate and Trust Journal 385

ABSTRACT: Recent amendments to the federal estate and gift tax laws limited the amount of the marital deduction allowable for transfers to a survivng spouse who is not a citizen of the United States. Marital deduction relief can be obtained, however, by the transfer of property into a qualified domestic trust (QDOT). The authors examine the tax treatment of QDOTs and the pertinent planning considerations for testators with noncitizen spouses. Available on HeinOnline.

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