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Meredith Bushnell and Nathalie Stenmark published "Estate Planning for Non-Citizen Spouses" in Practical Law on September 27, 2017. The article discussed estate planning for non-citizen spouses, with a focus on the application of U.S. gift and estate tax to gifts from a U.S. citizen spouse to a non-citizen spouse. These include lifetime gifts and gifts at death from a U.S. citizen spouse to a non-citizen spouse, qualified domestic trusts as a vehicle for making gifts at death to a non-citizen spouse, and planning alternatives for a non-citizen spouse.