qualified domestic trust

A trust for a noncitizen spouse qualifying for the marital deduction. 26 USCA § 2056(d). — Abbr. QDOT. See marital deduction under DEDUCTION. Cf. QTIP trust.

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词条贡献者

双语律师William，国内知名法学院金融专业，擅长翻译各类与投资基金、投资顾问及金融衍生工具相关的法律文件。