Palm Beach has long drawn families from across the world — investors, retirees, and professionals who hold green cards, dual citizenship, or non-resident status while owning property and raising children here. For these families, a Florida estate plan cannot be copied from a standard template. The rules that govern how wealth passes at death change significantly when a spouse, a beneficiary, or the asset owner is not a U.S. citizen. Just as important, your estate plan and your immigration status are deeply connected, and getting one wrong can undermine the other.
This article explains where Florida estate planning and federal immigration concepts intersect, and why newcomers to Palm Beach usually need two professionals working in coordination: an estate planning attorney and a separate immigration lawyer.
The Non-Citizen Spouse and the Marital Deduction Trap
One of the most overlooked issues for international families involves the federal estate tax marital deduction. When a U.S. citizen dies and leaves assets to a U.S. citizen spouse, the unlimited marital deduction generally allows those assets to pass with no federal estate tax at the first death. That deduction 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 Florida.
Congress was concerned that a non-citizen spouse could inherit, leave the country, and avoid U.S. estate tax entirely. The solution is a Qualified Domestic Trust, or QDOT. Property left to a non-citizen spouse through a properly drafted QDOT can still qualify for the marital deduction, deferring estate tax until distributions of principal are made or the surviving spouse dies. A QDOT requires a U.S. trustee and specific provisions, so it must be built into the plan in advance — not improvised after a death. For families where one spouse is naturalizing, timing matters, because a spouse who becomes a citizen before the estate tax return is filed may qualify for the deduction without a QDOT.
Estate Tax Exposure for Non-Resident Aliens
A different set of rules applies to non-resident aliens who own U.S. assets. A non-resident, non-citizen who owns Florida real estate, U.S. company shares, or other U.S.-situated property can be subject to U.S. estate tax on those assets, and the exemption available is far smaller than the generous exemption U.S. citizens and residents enjoy. A Palm Beach condominium held in an individual’s name can therefore create a significant tax bill. Estate tax treaties between the United States and certain countries may modify this result, which is one more reason planning should begin before assets are acquired, not after.
Florida Homestead, Wills, and Trusts
Florida’s homestead protections apply to your primary residence regardless of citizenship, offering powerful creditor protection and constitutional restrictions on how the home may be devised when a spouse or minor child survives. Your will must still meet the formalities of Florida Statutes section 732.502 — signed at the end, in the presence of two witnesses who sign in the presence of the testator and each other. A revocable living trust governed by Chapter 736 of the Florida Trust Code can help international families avoid probate, maintain privacy, and provide a U.S.-based structure that pairs cleanly with a QDOT when one is needed.
Guardianship, Powers of Attorney, and Cross-Border Realities
Immigrant families with young children should name guardians in their estate documents, and should think carefully about contingencies if a parent is abroad or facing an immigration delay. Equally important are durable powers of attorney and health care surrogate designations. Clients who travel abroad for consular interviews, visa stamping, or to manage affairs in their home country can be outside the United States for weeks. A properly executed durable power of attorney allows a trusted agent in Florida to handle financial and legal matters while you are away.
Coordinating Your Plan With Immigration Counsel
Because our firm focuses on estate planning and does not handle immigration matters, we routinely coordinate with outside immigration counsel. If you have a pending green-card or naturalization case, the sequence of events affects your tax planning — citizenship status can determine whether a QDOT is necessary at all. We regularly recommend that clients work with a Florida immigration attorney to keep both sides of the plan aligned.
This coordination is especially valuable for investor families. Those who entered the country on E-2 and EB-5 investor visas often hold business interests and U.S. real estate that raise both immigration and estate tax questions at the same time. Aligning the immigration timeline with the estate structure protects the family and the business.
If you are new to Palm Beach and hold dual citizenship, a green card, or non-resident status, do not assume a standard estate plan will protect you. Speak with an estate planning attorney about QDOTs, Florida homestead, and your wills and trusts, and ask us to coordinate with qualified immigration counsel so both plans work together.
For more on our Florida practice, see our overview of estate planning in Palm Beach. Morgan Legal Group's affiliated New York office also handles Medicaid asset protection trusts.
