Tax efficient transfer of U.S. real estate to U.S. recipients
The U.S. tax system imposes an estate tax on non-U.S. residents who die while owning U.S. assets. An exemption of $60,000 is available to non-U.S. residents to lower the U.S. estate tax base. U.S. estate tax is levied on the value of U.S. situs assets owned by a non-U.S. decedent, less the exemption. The U.S. […]
