There are special estate and gift tax rules when the potential beneficiary is a non-citizen resident of the United States. This commentary will highlight some of the estate and gift tax provisions of the Internal Revenue Code (IRC) as they apply to property to be inherited or gifted to a United States citizen spouse as compared to a non-citizen spouse who is a resident of the United States. Click on the link to read Jonah Blumenthal’s complete article: August-2018-Reporter