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My cousins sold my Aunt's house in Frankfurt Germany and my Mother will get 1/3 of the remaining profit. She currently has a money market account with Dresdner Bank. Is it possible to set up online banking from the US?

Will there be tax consequense due to the sale of the House?
She already paid a large inheritance tax 6 years ago.
Is there a limit to the amount that is safe to keep in one savings account?
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