Marital Deduction and Citizenship

From information I received at a seminar and from what I read online and the IRS site, the unlimited marital deduction for estate transfers is unavailable to non-US citizens. But the Estate Tax Form instructions seem to talk about non-residents vs non-citizens. Are permanent, resident aliens excluded from using the unlimited marital deduction as implied by this information?

Yes. The theory is that H dies and leave everything to W, a non-resident / non-citizen. She then leaves for her country with the assets, and on her death nothing would be taxed, and Uncles Sam doesn't get his fair share.

However, using a Q-TIP Qualified Terminable Interest Trust you can get everything over tax free.

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