Generally,property that passes to a surviving spouse that is not a U.S.citizen does not qualify for the marital deduction.
Definitions:
Employment Act
Legislation aimed at regulating the relationship between employers and employees, including conditions of employment and workers' rights.
Protected Class
Groups of people legally protected from discrimination under various federal and state laws.
Sexual Orientation
An inherent or immutable enduring emotional, romantic, or sexual attraction to other people, which can vary and is not limited to heterosexual, homosexual, or bisexual orientations.
Discrimination
Unfair or prejudiced treatment of individuals based on their race, age, sex, nationality, or other protected characteristics.
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