Estate & Gift Tax for NRAsAnswered

Can I leave my U.S. LLC assets to my non-citizen spouse without estate tax using a QDOT?

DC
david_c760subscriber
April 28, 2022 1,432 views 1 answer
QDOTmarital deductionnon-citizen spousequalified domestic trustsurviving spouse

My wife is a non-resident alien and I'm a U.S. citizen. We own a U.S. LLC together that holds rental properties worth about $5 million. I understand that the unlimited marital deduction doesn't apply when the surviving spouse is not a U.S. citizen. Someone mentioned I need a Qualified Domestic Trust (QDOT). How does this work and does it actually help us?

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