A qualified domestic trust (QDOT):<br/>Question 7 options:<br/><br/><br/>Cannot

qualify for the marital deduction unless a special election is filed by the trustee.

Must have at least one trustee that is an individual who is a U.S. citizen or a domestic corporation

Must be a trust over which the surviving spouse has the right to all income and a general power of appointment

Is not subject to federal estate or gift taxes

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