<p>You are a first generation immigrant or the descendent of a first  generation   immigrant to the United States. This country is truly the  land of opportunity   and freedom, and you and your family have  prospered in this country. In fact,   you have accumulated a small  amount of personal wealth or even a great deal of   wealth. This  accumulation of wealth is a result of your hard work and effort.</p>
<p>But what happens if you should die? Or your parents should die? What  are the   procedures for the transfer of property of someone who dies?  What about death   taxes? Who has to pay them? What about the expensive  and lengthy proceeding   called probate where you have to go to court?  What is a will and how does it   work?</p>
<p>This website will provide the basic answers to these and other  questions. It   is written in simple terms and is intended to be easily  understood by the   average reader.</p>
<p>Except for a topic concerning Resident Alien Spouses Loss of Marital Deduction, the information containing in this website applies to   U.S. citizens.</p>