Qualified Domestic Trust (QDOT) Definition and Legal Meaning

On this page, you'll find the legal definition and meaning of Qualified Domestic Trust (QDOT), written in plain English, along with examples of how it is used.

What is Qualified Domestic Trust (QDOT)?

(n) Qualified Domestic trust is the trust formed by a person, by a will or otherwise transferring his property to the trust, in which his wife was named as the beneficiary after his death, especially when the property cannot be transferred by reason of non citizenship of the spouse.