Non resident alien beneficiary inheritance distribution
I am a citizen of US, resident of New Mexico. I am married to a Sri Lankan and we have tried for 6 years to obtain her immigrant visa without success. In response I am selling my NM estate and relocating to our home in Sri Lanka, I will however maintain a US address. As a result my financial investments would almost double to $800K In a prelude to establishing a revocable trust for structured income for self, and provide for her as well as my birth son and family, I am trying to learn a bit more. I understand if I leave her as one beneficiary to my US investment accounts she would be obligated to pay estate tax on any amounts distributed over $60,000. I believe that is an all time limit? Would her obligations be reduced if I asked the attorney to switch the structured income to her name upon my death?