Married couples in which one of the spouses is not a U.S. citizen must include special provisions in their estate plans or face potentially onerous tax consequences.  That special planning is a qualified domestic trust, commonly abbreviated as a QDOT trust. QDOT trusts are used when an American citizen wants to transfer assets to his or her non-citizen spouse.  Assets passed in a QDOT have the benefit of the unlimited marital deduction so a citizen spouse can pass as much as he or she wants … [Read more...] about Special Planning Considerations for Non-Citizen Spouses