回复：回复：回复：回复：2056 and 2102

Read 2056d1 again.

The title says: Disallowance of marital deduction where surviving spouse not United States citizen 

What is a surviving spouse? What is a decedent spouse? Regardless the decedent spouse (which is governed by 2102), this section specifically addresses surviving spouse who is not a US citizen.

If count the $5.25 m marital deduction, there are about 4000 families that will pay estate tax. Unless, nonresidents and not citizen spouses who do not care to create a QDOT.

BTW, thanks to O8, the budget proposal will eliminate most estate planning tools such as GDT, GRAT, stretchable IRA, IDGT, and also a higher tax rate (55%). You can be sure that the government will try every possible way to get your money.

BTW2, in the obamacare, anyone applying to Medicaid will be forced to repay the government from their estate.