Does the Unlimited Marital Deduction from Estate Taxes apply to all Married Couples?

August 8, 2017

  No, generally the marital deduction applies to every surviving spouse and was legislated to protect the surviving spouse from Estate Taxes. However, if the surviving spouse is not a US citizen, then there is no marital deduction unless a Qualified Domestic Trust has been created. In other words, the surviving spouse must be an American citizen, or the couple must have created a Qualified Domestic (QDOT) Trust to benefit from the Unlimited Marital Deduction. Furthermore, the Marital Deduction is limited to fifty (50%) percent if the estate documents that were prepared before 1982. 

 

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