QDOT
Law & Legal abbreviation · Estate and Family Law
| Stands for | Qualified domestic trust |
|---|---|
| Categories | Law & Legal |
QDOT stands for Qualified domestic trust, an estate and family law abbreviation.
Trust that allows property left to a surviving spouse who is not a US citizen to qualify for the estate tax marital deduction, which is otherwise unavailable for non-citizen spouses. Estate tax is deferred until principal is distributed or the spouse dies.
Example: Because his wife is a Canadian citizen, his will directs the bulk of his estate into a QDOT.
Usage notes
Authorized by Internal Revenue Code § 2056A. At least one trustee must be a US citizen or domestic corporation, with extra security requirements for larger trusts. If the spouse later becomes a US citizen and meets certain conditions, the deferred tax may never be due.
Related abbreviations
More estate and family law abbreviations
- PFA – Protection from abuse order
- PINS – Person in need of supervision
- POA – Power of attorney
- POD – Payable on death
- PR – Personal representative
- PSA – Property settlement agreement
- QDRO – Qualified domestic relations order
- QPRT – Qualified personal residence trust
- QTIP – Qualified terminable interest property
- RLT – Revocable living trust
- SAPCR – Suit affecting the parent-child relationship
- SLAT – Spousal lifetime access trust
See all 50 estate and family law abbreviations →
This entry is for general education and is not legal advice. Abbreviation use varies between institutions; always confirm in context.