Both my wife's parents are resident aliens of the United States, having come here 25 years ago from Ireland. I suspect the value of their estate is close to $1 Million. Let's say Dad passes on and Mom decides to stay in the US. Would any kind of estate tax or special punitive tax apply in the case of one parent dying? What about when both parents pass on? Are there any special estate tax issues for us as heirs due to the fact that both parents are resident aliens?
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