Without proper planning, the tax laws can have a draconian impact on non-citizens. The IRS in particular takes a harsh view when leaving assets to a non-citizen spouse by assessing an immediate estate tax. In order to qualify for the marital deduction, wills and trusts need to be carefully drafted so as comply with the Qualified Domestic Trust ("QDOT") rules so that the non-citizen spouse can postpone assessment of estate taxes until the death of the surviving spouse. We also advise clients who are non-resident aliens regarding techniques to avoid United States estate tax.