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S. citizen. Statements one and 4 aren't qualified with the marital deduction for the reason that If your wife or husband is really a nonresident or noncitizen, a QDOT should be useful for a transfer to qualify to the marital deduction. The CRAT in assertion 1 won't qualify as a QDOT because the trustee is not a U.S. citizen.19. Kim is definitely th

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