does the qualified domestic trust eliminate estate taxes 
no it simply defers them until after the death of the surviving spouse the bottom linea qualified domestic trust is a legal document that s created for the financial benefit of a surviving spouse who is a non u s citizen who otherwise would not normally qualify for the full marital estate tax deduction the trust defers estate taxes that will be due once the surviving spouse passes away one trustee of the qdot must be a u s citizen or a domestic corporation authorized to retain estate tax 