Nonresident Aliens

The gross estate of a nonresident alien1 (NRA) is determined in the same manner as the gross estate of a U.S. resident or citizen, although it's generally limited to property situated, or deemed to be situated in the United States at the time of the decedent's death (U.S. situs assets).2 Therefore, the primary focus of estate planning for an NRA is to structure his holdings to ensure that he does

The gross estate of a nonresident alien1 (NRA) is determined in the same manner as the gross estate of a U.S. resident or citizen, although it's generally limited to property situated, or deemed to be situated in the United States at the time of the decedent's death (U.S. situs assets).2 Therefore, the primary focus of estate planning for an NRA is to structure his holdings to ensure that he does not hold any U.S. situs assets when he dies. But converting U.S.

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