What happens if I don’t make a US Estate Tax plan? Good Question!  Let me tell you about a file that I am working on. An Israeli man, we’ll call him Boaz, died with $285,000 of real estate in Georgia. He lived in Israel and died about 5 years ago. His estate was probated in the Israeli courts. The lawyer for his heirs called me and asked me to work out freeing up the real estate assets for sale. No problem- first step is to get the US Estate tax return filed. The return is re