Qualified domestic interest trust (Q-Dot Trust),
Definition of Qualified domestic interest trust (Q-Dot Trust):
Type of US trust which allows non-US citizens to inherit from their US-citizen spouses, without being immediately obligated for estate taxes, by appointing a US-citizen trustee. See also qualified terminable interest property trust (Q-TIP Trust).
Meaning of Qualified domestic interest trust (Q-Dot Trust) & Qualified domestic interest trust (Q-Dot Trust) Definition