why is a qualified domestic trust important 
a qdot can be very important to the financial future of a surviving spouse who isn t a u s citizen because it allows for the spouse to take 100 of the marital deduction for estate taxes without it the spouse wouldn t be able to take advantage of the full deduction amount who can set up a qualified domestic trust a person with assets to protect for their non u s citizen spouse can set one up so can the surviving spouse as long as the trust is funded before the federal estate tax return for the decedent is due contact a reputable estate lawyer for more information 