Article: Estate Tax Planning for Non-Resident Non-Citizen Decedents: Balancing Historical Frameworks with Modern Compliance.

Fabio Ambrosio (University of South Carolina at Aiken) recently published, Estate Tax Planning for Non-Resident Non-Citizen Decedents: Balancing Historical Frameworks with Modern Compliance., 2025. Provided below is an Abstract: This article revisits compliance challenges applicable to estates of non-resident non-citizen…