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What does QDOT stand for?

QDOT stands for Qualified Domestic Trust (estate planning)

This definition appears frequently and is found in the following Acronym Finder categories:

  • Business, finance, etc.

See other definitions of QDOT

Samples in periodicals archive:

Executors who intend to elect portability should complete Section B of Part 6 of the form if any of the estate's assets are being transferred to a qualified domestic trust, and Section C to calculate the deceased spouse's unused exclusion.
In addition, the IRS has confirmed that assets placed in a qualified domestic trust, including an IRA, constitute qualified terminable interest property and therefore allow the marital deduction.
Exploring all legislation and regulation in this complex, changing area of taxation, this book covers key topics including: deathbed transfers, charitable trusts, valuation, gifts to minors, unified credit, jointly-held property, proceeds of life insurance, qualified domestic trusts, marital deductions, common disaster provisions, powers of appointment, etc.
The estate of a citizen may claim a marital deduction for property left to an alien spouse (whether resident or nonresident) only if the property passes in a qualified domestic trust (QDT).