Non US Citizen Spouse Ben of US Citizen Roth IRA – issues to be aware of
We have a client (widow) who is a US citizen living in Scotland. She is married to a UK citizen and has named him as the beneficiary of her Roth. The total amount she wants to leave him is under $300,000. Are there any issues with this?
I have read that the limits to noncitizen spouses are on lifetime gifts, not bequests.
Thanks
Submitted by Jean Arias on Mon, 2025-02-24 16:18