Gift and Estate Planning for a Noncitizen Spouse: QDOTs and Preparing Form 706-QDT
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will discuss tax consequences and planning for a noncitizen spouse. Our panel of trust and estate experts will explain how to take advantage of the unlimited marital deduction using a qualified domestic trust (QDOT) and prepare the corresponding Form 706-QDT.
- Estate and gift tax concerns for a noncitizen spouse
- Gift tax exclusion
- Estate tax
- Form 706-QDT
- Other planning techniques
The panel will review these and other critical issues:
- How to best utilize the $159,000 annual exclusion for gifts to a noncitizen spouse
- When is Form 706-QDT required to be filed?
- What taxpayers can benefit from setting up a QDOT?
- What assets are the best candidates for a QDOT?
Jeremiah W. (Jere) Doyle, IV
Senior Vice President
Bank of New York Mellon
Mr. Doyle provides clients with integrated wealth management advice on how to hold, manage and transfer their... | Read More
Mr. Doyle provides clients with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns and Understanding and Using Trusts and a contributing author of Drafting Irrevocable Trusts in Massachusetts. He is a lecturer in law in the Graduate Tax Program at Boston University School of Law.Close
Buchanan & Patterson
Ms. Patterson specializes in tax, estate and financial transactions, with an emphasis on asset protection and... | Read More
Ms. Patterson specializes in tax, estate and financial transactions, with an emphasis on asset protection and succession planning. She advises grantors, fiduciaries and beneficiaries in matters involving the transfer, administration, investment and management of assets and is a consultant to attorneys and CPAs in fiduciary accounting, taxation and litigation. She has held Adjunct Faculty positions in the graduate tax programs at both USC and Golden Gate University.Close