unlimited marital deduction การใช้

The same law that took away the unlimited marital deduction provided a weak substitute-- called the qualified domestic trust.
A special trust called a Qualified Domestic Trust or QDOT must be used to obtain an unlimited marital deduction for otherwise disqualified spouses.
If both spouses are citizens, they can claim an unlimited marital deduction, which allows them to leave all their assets free of estate tax to each other.
However, I have heard that if one of us dies, the surviving spouse cannot claim the unlimited marital deduction for estate-tax purposes that is normally available to U . S . citizens.
Shortly after the unlimited marital deduction was added to estate tax laws in 1981, members of Congress began to worry that a spouse who was not a citizen would use the deduction to escape estate tax entirely and then take the money to another country.