QDOT-ting I’s and Crossing T’s: Estate Tax Planning for Non-United States Citizen Spouses

Good examples in this article on QDOT planning:

The examples above illustrate the general rules applicable to gratuitous lifetime transfers of property, or gifts. The following examples illustrate the general rules applicable to transfers at death:

Source: QDOT-ting I’s and Crossing T’s: Estate Tax Planning for Non-United States Citizen Spouses | Ward and Smith, P.A. – JDSupra