Issues Family Offices Face When A Client Marries a Noncitizen

Most family offices that serve U.S. families are well aware that special planning considerations can arise when a U.S. citizen family member marries a noncitizen. Should the client’s estate plan be revised to incorporate a qualified domestic trust (QDOT) to ensure that assets passing to the surviving noncitizen spouse qualify for the federal estate tax marital deduction? Use of QDOT planning may or may not be appropriate, particularly for couples who reside in jurisdictions, such