Palm Beach has become home to thousands of Russian-speaking and international families — many of whom arrived recently, hold green cards, are working through naturalization, or remain non-resident visa holders with property in Florida. For these families, estate planning is not the same exercise it is for lifelong U.S. citizens. Immigration status quietly reshapes how the tax code, Florida probate law, and your family’s inheritance actually work. Getting it wrong can cost a surviving spouse hundreds of thousands of dollars or leave children without a clear guardian. This article explains the most important intersections — and why newcomers to Florida need both an estate plan and qualified immigration counsel.
The Non-Citizen Spouse and the Marital Deduction Trap
One of the most overlooked issues affects mixed-status couples. When a U.S. citizen dies leaving everything to a U.S. citizen spouse, the unlimited marital deduction lets that property pass free of federal estate tax. But if your surviving spouse is not a U.S. citizen — even a lawful permanent resident with a green card — that unlimited deduction does not automatically apply.
The federal solution is a Qualified Domestic Trust, or QDOT. Property passing into a properly drafted QDOT can defer estate tax until distributions are made to the non-citizen spouse or until the spouse’s death, with at least one trustee being a U.S. citizen or domestic corporation. For families where one spouse is still waiting on citizenship, building QDOT provisions into a revocable trust under Florida’s Chapter 736 trust code is often essential. The encouraging part: if your spouse becomes a U.S. citizen before the estate tax return is filed and meets residency requirements, the QDOT may no longer be needed — which is one reason your estate plan and your naturalization timeline should be coordinated, not handled in isolation.
Estate Tax Exposure for Non-Resident Aliens
Non-resident aliens who own U.S.-situated assets — a Palm Beach condo, a Florida brokerage account, shares in a U.S. company — face a very different estate tax regime than citizens and residents. The federal exemption available to non-resident aliens on U.S. assets is dramatically smaller than the exemption available to citizens and domiciliaries, and “domicile” for estate tax turns on intent and facts, not merely on a visa stamp. International families buying Florida real estate should plan the ownership structure before closing, because restructuring after death is rarely possible.
Florida Homestead, Wills, and How Status Affects Beneficiaries
Florida’s constitutional homestead protections — creditor protection and restrictions on devising the home when there is a surviving spouse or minor child — apply based on residency and family status, not citizenship. A non-citizen who makes Florida their permanent home can claim homestead, but the devise restrictions can override what your will says, so the two must be drafted together.
Your will itself must satisfy Florida Statutes §732.502: signed by the testator and two witnesses, all present together. A will drafted abroad in Russian or another language can be valid in Florida if executed properly and translated, but relying on a foreign will is risky. Immigration status also affects beneficiaries: an heir who is undocumented or living abroad can still inherit, but distributions, tax withholding, and the practicalities of transferring assets across borders demand careful structuring rather than a simple “everything to my children” clause.
Guardianship for the Children of Immigrants
For immigrant parents, naming a guardian is uniquely urgent. If both parents face a status emergency — detention, denied re-entry after travel, or a death while a case is pending — a clear Florida guardianship designation for minor children prevents the courts from deciding who raises them. Parents should name both a guardian of the person and, where appropriate, a guardian or trustee for the child’s assets, ideally someone with stable U.S. status.
Powers of Attorney and Travel for Visa Matters
International clients frequently travel abroad for consular interviews, biometrics, or to maintain ties to their home country. A durable power of attorney and a health care surrogate ensure that someone in Florida can manage your property, taxes, and medical decisions while you are out of the country — invaluable if a visa matter strands you abroad longer than expected.
Why You Need Both an Estate Plan and Immigration Counsel
Our firm focuses on Florida estate planning — we do not practice immigration law. But these two areas are so intertwined that we routinely coordinate with immigration attorneys. If your matter touches status, we recommend working with a Russian-speaking immigration attorney who can advise on the immigration side while we build the trust, will, and homestead strategy around it. Families pursuing family green cards in particular benefit from aligning the petition timeline with QDOT planning and beneficiary designations, so the two plans reinforce rather than contradict each other.
If you are new to Palm Beach and building a life in Florida, the right time to plan is now — before a closing, a consular trip, or an emergency forces the question. Speak with a Florida estate planning attorney, and bring your immigration counsel into the conversation early.
This article is general information, not legal or tax advice. Estate and immigration matters are highly fact-specific; consult qualified counsel about your situation.
For more on our Florida practice, see our overview of estate planning in Boca Raton. Morgan Legal Group's affiliated New York office also handles how a will is contested in New York.