For the estate tax, transfers to a surviving spouse who is not a U.S. citizen will qualify for the marital deduction if the transfer is to a qualified domestic trust.

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This statement is true. Transfers to a surviving spouse who is not a U.S. citizen will qualify for the marital deduction if the transfer is made to a qualified domestic trust. Without a QDOT, the non-citizen spouse would not be eligible for the marital deduction because there is a risk that the assets would be transferred out of the U.S. and escape taxation.

For the Estate Tax, Transfers to a Surviving Spouse Who