[WSBAPT] Quick Question re QDOT

John Yip johntyip at gmail.com
Wed Apr 1 17:16:30 PDT 2020


Hello all,

The last time I drafted a QDOT trust was around 2017-2018, and I was just
wondering if there were any major updates to QDOT laws that I should be
aware of.  To clarify, by QDOT, I am referring to the type of Trust that
allows non-citizens to receive benefits akin to the Unlimited Marital
Deduction under stringent requirements (posting bond/letter of credit,
etc.).

John
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