Definitions for "Qualified Domestic Trust"
A special trust to which assets are transferred so that a spouse who is not a U.S. citizen (a nonresident alien) will be entitled to claim the benefit of the unlimited marital deduction.
If your spouse is not a United States citizen, your estate will not be entitled to claim the benefit of the unlimited marital deduction except to the extent that assets are transferred into this special trust. Where one spouse is not a citizen, the gift tax marital deduction is limited.
A trust used for non-U.S. citizens to enable an estate to get the marital deduction for assets passing to a non-U.S. citizen spouse. It must name a U.S. trustee.