Issues Family Offices Face When A Client Marries a NoncitizenIssues Family Offices Face When A Client Marries a Noncitizen

Most family offices that serve U.S. families are well aware that special planning considerations can arise when a U.S. citizen family member marries a noncitizen. Should the client’s estate plan be revised to incorporate a qualified domestic trust (QDOT) to ensure that assets passing to the surviving noncitizen spouse qualify for the federal estate tax marital deduction? Use of QDOT planning may or may not be appropriate, particularly for couples who reside in jurisdictions, such as France, which strongly disfavor the transfer of wealth through trusts.¹ While QDOT planning will be an important consideration in structuring the couple’s estate plan, the well-prepared family office should be aware of the many other tax, property law and inf...