A Non Resident Alien (NRA) is generally considered not entitled to a marital deduction unless the spouse is either a resident or a U.S. Citizen at the time of the gift. A gift made to a Non-U.S. Citizen spouse does not qualify for the unlimited marital deduction but is subject to IRC section 2503(b). Thus, a gift to a non-U.S. Citizen spouse will only be protected to a $133,000 (inflation adjusted for 2010).
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