Structuring QDOTs for Nonresident and Non-Citizen Spouses: Deferring Tax Through Qualified Domestic Trusts
Overcoming Unfavorable Exemption Rules for Non-U.S. Spouses, Utilizing Portability, and Maximizing Asset Transfers
A live 90-minute CLE video webinar with interactive Q&A
This CLE/CPE webinar will provide estate planning advisers with a thorough and practical guide to the rules and structuring considerations for drafting qualified domestic trusts (QDOTs) for U.S. taxpayers with nonresident spouses. The panel will offer specific guidance on when to best employ QDOTs, discuss the risks and benefits of the trusts, detail trustee and withholding requirements, and provide precise drafting examples.
Outline
- Estate tax exemptions for nonresidents
- Terms of QDOTs
- Withholding and trustee provisions
- Benefits and risks of QDOTs
- Key structuring examples
Benefits
The panel will review these and other key issues:
- What types of trusts qualify as QDOTs?
- Structuring withholding provisions that will meet IRS requirements for QDOT designation
- What specific trustee provisions and designations must a QDOT document contain to withstand IRS scrutiny?
- Tax consequences and inclusions on death of U.S. spouse under various QDOT structures
Faculty
Anthony V. Diosdi
Partner
Diosdi & Liu
Mr. Diosdi is an experienced trial lawyer who regularly defends individuals and corporations in matters involving tax... | Read More
Mr. Diosdi is an experienced trial lawyer who regularly defends individuals and corporations in matters involving tax controversies and government regulatory enforcement. He also has vast experience assisting clients who find themselves with unreported or undeclared bank accounts outside the U.S. Mr. Diosdi is acknowledged as one of the nation’s leading experts in contesting penalties associated with failing to file FBARs. In addition to representing clients in tax controversy matters, he advises clients on U.S. international tax matters, including tax planning with respect to their structures and transactions. In particular, Mr. Diosdi has experience advising on issues relating to tax treaties, pre-immigration planning for foreigners moving to the U.S., expatriation planning, tax planning for foreign companies doing business in the U.S., and subpart F income minimization. More recently, he has focused on helping clients navigate U.S. tax reform, including the regimes for Global Intangible Low-Taxed Income and Foreign-Derived Intangible Income, and the new limitations on foreign tax credits.
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Kerrin N.T. Liu
Partner
Diosdi & Liu
Ms. Liu focuses on civil tax litigation, representation before Internal Revenue Service Criminal Investigations,... | Read More
Ms. Liu focuses on civil tax litigation, representation before Internal Revenue Service Criminal Investigations, domestic tax compliance, and international tax compliance. She has represented clients as second chair in trials before the United States Tax Court. Kerrin also handled Internal Revenue Service, State of California, and FBI criminal investigation cases involving individuals and business entities. In addition, Ms. Liu has assisted clients in a broad range of tax resolution cases.
CloseEarly Discount (through 05/30/25)