Palm Beach draws international families from across the world, and a large share of our clients speak Russian or Spanish at home. Many have recently arrived, hold a green card, or are still working through a visa or naturalization case. For these families, estate planning is rarely a stand-alone exercise. Immigration status touches almost every part of a plan: how much estate tax you owe, whether your spouse inherits smoothly, who raises your children, and how your assets are protected while you travel abroad. This article explains where the two areas meet and why newcomers to Florida should have both an estate plan and competent immigration counsel.
The Non-Citizen Spouse and the Marital Deduction Trap
Married U.S. citizens enjoy an unlimited federal marital deduction, meaning one spouse can leave any amount to the other free of federal estate tax. That benefit does not automatically apply when the surviving spouse is not a U.S. citizen, even if that spouse is a lawful permanent resident living in Palm Beach. Congress was concerned that a non-citizen spouse might inherit assets and then leave the country beyond the reach of U.S. tax.
The standard solution is a Qualified Domestic Trust, or QDOT. Property passing to a QDOT can qualify for the marital deduction, but the trust must meet strict federal requirements, including a U.S. trustee and rules on how distributions are taxed. A QDOT must be drafted carefully under Florida’s trust code (Chapter 736, Florida Statutes) and the federal tax rules together. Couples in a mixed-citizenship marriage should never assume that an ordinary “I love you” will or revocable trust solves this problem. It usually does not.
Estate Tax Exposure for Non-Resident Non-Citizens
A non-resident who is not a U.S. citizen but owns U.S.-situated property, such as a Palm Beach condominium or shares in a U.S. company, can face federal estate tax on those assets. The exemption available to non-resident aliens is far smaller than the exemption available to citizens and residents, and the difference can be dramatic for a family that owns Florida real estate. Treaty provisions sometimes change the result. Because these exposures depend on residency, domicile, and the location of each asset, planning should start before a property purchase, not after a death.
Homestead, Wills, and Florida Formalities
Florida’s constitutional homestead protections apply to your primary residence regardless of citizenship, but homestead also restricts how you can leave the property if you have a spouse or minor child. A will executed in Florida must follow the formalities of section 732.502, Florida Statutes, including proper witnessing. A will drafted abroad or in another language may not be valid here without careful review. We routinely help Russian- and Spanish-speaking clients put a Florida-compliant will and revocable trust in place that reflects assets they may also hold in their home country.
Guardianship for Children of Immigrants
Parents who are not yet citizens often worry about who would raise their children if something happened to them, especially when extended family lives abroad and may not have U.S. immigration status. A Florida estate plan can name a guardian and a successor guardian, and can fund a trust to support the children. These designations should be coordinated with your immigration situation so that the people you name are realistically able to act.
Powers of Attorney While You Travel for Visa Matters
Immigration cases frequently require travel, including consular interviews abroad or extended stays in your home country. A durable power of attorney and a health care surrogate ensure that someone you trust can manage finances and medical decisions in Florida while you are away. Without these documents, a routine trip for a visa appointment can leave bank accounts and property in limbo.
Coordinating Your Estate Plan With a Pending Immigration Case
Our firm handles estate planning, not immigration. When a client has a pending green-card, employment, or naturalization matter, we coordinate with a dedicated immigration attorney so the two plans reinforce each other. For families relocating for work, our colleagues at Fitenko Law guide employment-based immigration matters, and for those navigating filings, interviews, and timelines, their USCIS case strategy team helps keep a case on track while we build the estate plan around it.
If you are new to Palm Beach and your family spans more than one country or one citizenship, you almost certainly need both an estate plan and immigration counsel working in tandem. We welcome Russian- and Spanish-speaking families and are glad to explain your options in plain terms.
Have a question about your estate?
Talk it through with Russel Morgan — free 30-minute consult.
For more on our Florida practice, see our overview of probate and estate administration in Florida. Morgan Legal Group's affiliated New York office also handles .
