qualified domestic trustglossary / 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. 词条贡献者 法律翻译文楷,毕业于新加坡知名法学院,专注翻译各类与合并许可有关的法律文件。