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Simple English definitions for legal terms

Qualified domestic trust

Read a random definition: Uniform Code of Military Justice

A quick definition of Qualified domestic trust:

A Qualified Domestic Trust (QDOT) is a special type of trust created for a surviving spouse who is not a citizen of the United States. This trust allows the non-citizen spouse to receive an unlimited marital deduction, which means that the estate of the deceased spouse will not be taxed by the federal government. Normally, a U.S. citizen spouse would not have to pay taxes on their deceased spouse's estate, but a non-citizen spouse would not qualify for this benefit. By using a QDOT, the non-citizen spouse can still receive the marital deduction and avoid paying taxes on the estate.

A more thorough explanation:

A Qualified Domestic Trust (QDOT) is a type of trust that is created to allow a surviving spouse who is not a U.S. citizen to qualify for the marital deduction. This deduction helps to keep the decedent's estate from being taxed federally at the time of their death.

For example, if a U.S. citizen is married to a non-U.S. citizen and they pass away, the non-citizen spouse would not be eligible for the unlimited marital deduction that a U.S. citizen spouse would receive. However, if a QDOT is created, the non-citizen spouse can still receive the marital deduction for assets within the trust.

The QDOT is governed by the Internal Revenue Code, which states that a surviving spouse who is a U.S. citizen is not required to pay tax on the estate of the first deceased spouse. However, a non-citizen surviving spouse does not qualify for this exemption and must instead use a QDOT to retain the marital deduction.

Qualified Domestic Relations Order (QDRO) | Qualified immunity

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MIAMI A
[] AromaticTroubledDormouse
20:55
How does one know if they are UR1 or UR2?
[] AromaticTroubledDormouse
20:56
CONGRATS MACAQUE!
TY
got a random stanford email and almost had a heart attack
ALSO CONGRATS!
Congrats1!
21:15
Miami A, yall I'm so excited I could cry.
21:15
Feel like I can finally stop holding my breath!! Whew!!!
[] baddestbunny
22:16
every time I get accosted by a strange man who follows me around because my male coworkers were too busy talking to walk me back to my car I get closer to saying we need to bring back traditional gender roles
Dkk
22:32
Nice! @Macaque
Dkk
22:32
@Aromatic, Have to guess.
Dkk
22:33
That sucks @Bunny do you have to go to the hospital?
[] baddestbunny
22:40
I said accosted not assaulted
23:35
guys. my notre dame address just went long is this good or bad
1a2b3c4d26z
23:37
Oooooo me too
23:37
omg is this good or bad
Dkk
23:47
Idk if gender roles are gunna fix that then.
23:49
it looks like most people who applied in october last cycle didn't get a decision until january... does it even mean anything that our addresses went long??
hows ED 2 compared to ED 1?
Dkk
0:10
No idea
windyMagician
0:34
reporting live to say my ndls address also went long
does it mean anything ^
Dkk
2:21
NDLS and Fordham took a very long time last year. It's good info for people to know.
[] baddestbunny
4:29
let’s get after it boys and girls
Dkk
5:21
I gtg to bed soon.
Dkk
5:22
Big day today. Gunna be a crazy one. I will sleep through the first half.
good morning lsd it is 5 am EST
also jazzy my ndls address went long ages ago i sadly do not think it means anything
my stanford address also went long LOL i think at most it's an indicator it's under review
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