I have just read your column on how to limit estate taxes. You are correct that the first $650,000.00 of the value of the estate, at the time of death, is exempt for estate taxes. But only if the beneficiary is and American citizen. If not, the exmption is lower and there is no marital exemption. This can be avoided by a special trust, the name of which escapes me. Your article did not include this information and implies that the exemption quoted, is true for all taxpayers. You might want to alert your subscribers of this.

Arnold Pinck, E.A.