Certified home trusts (QDOTs), established beneath Inner Income Code Part 2056A, are utilized by decedents with taxable estates who want to defer the federal property tax due on belongings passing to a surviving partner who isn’t a U.S. citizen (a non-U.S. partner). Nevertheless, optimum design of a QDOT can lower (and never simply defer) the federal property tax due by maximizing the fiduciary accounting earnings generated by the QDOT every year.1 Accordingly, an advisor going through a state of affairs in
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