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Understanding Qualified Domestic Trusts and Portability Logo aicpa

  Brent W. Nelson, J.D., LL.M., and Anne V. Roedi... |   Free |   AICPA |   01 Dec 2016 |   Tax Adviser Magazine

This article discuses how transfer-tax rules for noncitizen spouses differ from the transfer-tax rules that apply to spouses who are U.S. citizens or residents.

Topics covered:
  • Tax: Technical: Taxation of estates & trusts: Estate tax, Intermediate