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US Estate Tax Tips for Non-US Persons and Their Advisors

ACTEC Trust & Estate Talk

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Understanding Asset Situs and Non-US Decedent Estate Tax Administration

The chapter delves into the rules around asset situs and classification for US estate tax, outlining exclusions for assets like bank deposits and portfolio debt. It also explores the criteria determining the need to file an estate tax return for non-US decedents and the ongoing analysis required post-asset classification.

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