Without proper planning it is very easy for foreign national coming to the United States to get caught in the U.S. estate tax net. If caught in the U.S. estate tax net the person's global assets being taxed as much as 50% at death.
from Forbes Real Time https://www.forbes.com/sites/russalanprince/2017/09/25/how-foreign-nationals-can-avoid-walking-into-the-u-s-estate-tax-net/
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