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

译者蒋毅，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与破产与资产重组相关的法律文件。