A marital deduction trust is the trust that belongs to a surviving spouse into which the property that is passed to them via marital deduction laws is placed. This property will be taxed in the surviving spouse's estate rather than in the deceased spouse's estate. The marital deduction law allows for anyone who is a U.S. citizen to receive their spouse's estate, regardless of size, without paying an estate tax. When the deceases estate is calculated for tax purposes, any property passed to the surviving spouse is considered exempt. This law is useful in estate planning to pass estates to the family without the expense of an estate tax. Families with large estates should keep in mind that the property passed on to the surviving spouse will be considered part of their estate and could eventually be taxed upon their death.