US Estate Tax Exemptions for Non-US Citizens!
Thats an excellent question. Clearly, the US Estate Tax law is applied less favorably with respect to the Non-US Citizens.
US CITIZENS ONLY
In general, for tax year's 2006 and 2007, the US Estate Tax Law allows US Citizens an exemption from estate taxes for $2,000,000. In other words, the $2,000,000 may be transferred free of US Estate Taxes. For tax year 2009, this exemption amount is now raised to $3,500,000.
The US Estate Tax Law does not favor Non-US Citizens, in that they allow a substantially reduced estate tax exemption amount, and for tax year 2006 this amount is only $60,000. The Estate Tax Law allows only $60,000 of US situs assets to be transferred free of US estate tax.