There are 2 components in the course, Qualified Domestic Trust (QDOT) & Its Taxation and QDOT Case Study & Applied Practice Addendum. In the first component I explain qualified domestic trusts and their taxation requirements. I discuss who serves as grantor and beneficiary in these arrangements. I demonstrate tax treatment differences through comparative case scenarios showing immediate versus deferred taxation. The second component is an expanded scenario-based breakdown applying the core objectives to complex, real-world fact patterns. I explain how qualified domestic trusts and irrevocable life insurance trusts work together in mixed citizenship estate planning. I demonstrate through case studies how ILITs remove life insurance from taxable estates while QDOTs protect marital deductions for non-citizen spouses. I cover the Crummey powers for tax-free premium funding, and show how these separate trusts solve different problems without conflicting.

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