Congress has concerns (whether they are warranted or not is another question) that non U.S. citizens should not be allowed to receive gifts from their living or deceased spouses without some severe limitations on how such gifts may be enjoyed and with some severe tax impositions on even that limited enjoyment. If either you or your spouse is not a U.S. citizen it is imperative that you call this to the attention of any estate planning advisor that you use. Considerable additional detail has to be built into any estate plan for you and your spouse. It is probably that more or less frequent changes in your plans will also be necessary. Obtaining U.S. citizenship, if otherwise desirable, should be seriously contemplated.
© John A. Scott, P.C.
© John A. Scott, P.C.
On to Question #9