{"id":7864,"date":"2017-06-13T16:02:50","date_gmt":"2017-06-13T23:02:50","guid":{"rendered":"https:\/\/ameriestate.com\/?p=7864"},"modified":"2017-06-14T08:20:48","modified_gmt":"2017-06-14T15:20:48","slug":"qualified-domestic-trusts-qdot","status":"publish","type":"post","link":"https:\/\/ameriestate.com\/estate-planning\/qualified-domestic-trusts-qdot\/","title":{"rendered":"Qualified Domestic Trusts (QDOT)"},"content":{"rendered":"

The basic idea of a Qualified Domestic Trust or QDOT (normally built into most revocable living trusts<\/a>) is to avoid the forced payment of estate taxes on the death of the first spouse with a large estate, where the intended recipient is a surviving spouse who is a non-U.S. citizen. Keep in mind that the following persons still enjoy an exemption from estate taxes on the first $5.54M in assets (2017 exclusion amount):<\/p>\n

    \n
  1. U.S. Citizens<\/li>\n
  2. U.S. Resident Non-Citizens<\/li>\n<\/ol>\n

    If you are married to a non-resident non-U.S. citizen, that person's exemption amount is only $60,000.<\/p>\n

    The following table illustrates the benefits and exclusions that can apply:<\/p>\n

    \"Qualified<\/p>\n

    If, for example, a U.S. citizen spouse died leaving a share of assets less than $5.54M then there would be no need to utilize the QDOT provisions of their trust or create a QDOT trust for the surviving spouse. However, if the deceased U.S. citizen had more than $5.54M in their share of total assets, then the QDOT implementation of their trust would come into play, or if they did not have those provisions, a separate QDOT trust could be created in order to defer estate taxes.<\/p>\n

    The main implementation would be to name a U.S. Person or U.S. Corporate Trustee to act as Trustee or Successor Trustee.<\/p>\n

    If the deceased spouse and the surviving spouse were both non-citizen non-residents, then the exclusion amount from estate taxes is only $60,000.<\/p>\n

    Lifetime gifts from a U.S. citizen spouse to a non-citizen spouse are limited to $145,000 annually, therefore, be careful about adding non-citizens to title of real property or other significant assets during your lifetime that exceed what would amount to a gift of greater than $145,000.\u00a0 Any desire to add ownership attributes to a non-citizen spouse may need to be structured over time.<\/p>\n","protected":false},"excerpt":{"rendered":"

    The basic idea of a Qualified Domestic Trust or QDOT (normally built into most revocable living trusts) is to avoid […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[140,129,108,4,6,132,8],"tags":[12,18,20,22,27,34,194,193,192,47,191],"acf":[],"yoast_head":"\nQualified Domestic Trusts (QDOT) - AmeriEstate<\/title>\n<meta name=\"description\" content=\"The basic idea of a Qualified Domestic Trust or QDOT (normally built into most revocable living trusts) is to avoid the forced payment of estate taxes on\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ameriestate.com\/estate-planning\/qualified-domestic-trusts-qdot\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qualified Domestic Trusts (QDOT) - 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