Gifting Strategy for U.S. Citizens with a Non-U.S. Citizen Spouse Planning a Relocation to Canada (1)
There are notable instances where having a non-U.S. citizen spouse results in complications when it comes to tax and estate planning. For example, there is no estate tax marital deduction when the done spouse in not a U.S. citizen unless a QDOT, a form of qualified domestic trust, is used. ...