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In some situations the estate may be harmed if specific costs, such as residential or commercial property or casualty insurance policy costs...

Non-resident aliens are exempt to taxation on worldwide assets; instead their US estates consist of just those possessions considered situated...

Why not offer all of your residential property to your heirs prior to you pass away and stay clear of any estate tax that might...

The only exemption to this rule is when an US individual is more worried with asset protection concerns, than tax, as US courts are recognized...