International Estate Planning, Qualified Domestic Trusts
Aventura, Hollywood, Fort Lauderdale, Miami, Boca Raton
Dade, Broward, Palm Beach County



Non-Citizen Non-Resident Alien Spouse Planning QDOT Qualified Domestic | Trust Aventura Miami South FloridaPlanning for a Non-Citizen Spouse
(305) 937-7280


The unlimited marital deduction afforded to spouses under the Internal Revenue code does not generally apply to property that passes to a surviving spouse who is not a U.S. citizen.
Through the use of a Qualified Domestic Trust, commonly referred to as a QDOT, the U.S. citizen spouse has the ability to set aside property for the non-citizen spouse without incurring immediate tax liability.
The QDOT creates a structure that defers the estate tax due at the U.S. citizen spouse’s death until the time property is distributed from the trust.
To learn more about QDOT trusts, their requirements, and, if necessary, how to incorporate QDOT planning into your overall estate plan please contact Eric. S. Kane, P.L. at (305) 937-7280.

The law office of Eric S. Kane, P.L. is located in Aventura, a municipality in Miami-Dade County, and serves clients throughout Miami, Miami-Dade County, Broward County, Palm Beach County, Martin County, Monroe County, Collier County, Lee County and all of Florida’s 67 counties.

Eric S. Kane, P.L. consistently represents clients’ legal needs for probate, estate planning, trust administration, wills and living wills, guardianship, and related matters with service to Aventura, Miami, Hallandale, North Miami, Miami Beach, Hollywood, Miramar, Wilton Manors, Ft. Lauderdale, Orlando, Jacksonville, Tampa, and all areas of Miami-Dade County, Broward County, Palm Beach County, and each county throughout Florida.

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