Written in Recognition of Make a Will Month
California’s immigrant population—now more than 10 million strong—includes naturalized citizens, green card holders, “non-resident aliens” who have not passed the green card or “substantial presence” tests, visa holders, and undocumented residents. Many families comprise mixed-status individuals, with members at different stages of the immigration process.
Estate planning for these families requires more than standard forms. It demands a clear understanding of how immigration status affects tax exposure, property rights, and the enforceability of legal documents.
[Disclaimer: This content is for informational purposes only and does not constitute legal or tax advice. Also, codes and laws often change. Please consult a qualified professional for guidance specific to your situation. For legal advice, contact The Estate Lawyers.]
Federal Estate Tax Exposure
One of the most significant differences in estate planning for immigrants is the federal estate tax exemption. According to Kiplinger, the exemption amount for people who pass away in 2025 is $13.99 million (up from $13.6 million last year). Married couples can expect their exemption to be $27.98 million (up from $27.22 million last year). With the passage of the so-named “One Big Beautiful Bill,” the exemption amounts in 2026 move up to $15 million and $30 million, respectively, Kiplinger reports. Non-U.S. citizens who are also not U.S. domiciled, or “non-resident aliens,” are entitled to an exemption of only $60,000 for their U.S. property. This applies only to U.S.-situated assets, such as real estate and securities. Source: IRS Form 706-NA Instructions and IRS FAQ.
Recognition of Foreign Wills in California
California recognizes wills executed abroad under the Uniform International Wills Act. This law ensures that a will is valid in California if it meets international standards, regardless of where it was made or the nationality of the testator. Section 295.13 of the Probate Code reads: “A will is valid as an international will regardless of the place where it is made, the location of the assets, or the nationality, domicile, or residence of the testator if it complies with the requirements set forth in this part.” To be recognized, an international will must be in writing, signed by the testator in the presence of two witnesses and an authorized person, accompanied by a certificate from the authorized person attesting to its compliance. These provisions allow California courts to honor foreign wills that meet international standards, helping immigrant families ensure their estate plans are enforceable across borders. Source: California Probate Code §§ 295.10–295.95
Community Property and Cross-Border Assets
California is a community property state, meaning that assets acquired during marriage are generally considered jointly owned. This includes quasi-community property, which refers to property acquired while domiciled elsewhere but treated as community property upon moving to California. Estate planners must account for cross-border assets and how they interact with California’s property laws. Source: California Family Code § 760
Guardianship for Children with International Ties
Appointing a guardian who resides outside the U.S. can complicate or delay custody decisions. California courts retain jurisdiction over guardianship matters and may require a temporary or co-guardian within the U.S. to ensure continuity of care. Source: California Probate Code § 1510
Advance Directives and Powers of Attorney
Advance health care directives and powers of attorney are valid in California regardless of immigration status. However, they must be properly executed—typically signed in front of two witnesses or a notary—and should reflect the client’s current and future residency plans. These documents are essential for ensuring that medical and financial decisions can be made without delay. Source: California Probate Code § 4670 et seq.
Key Takeaways
- Be cautious when naming non-citizens as trustees or executors, as this can trigger tax or legal complications.
- Guardianship arrangements should consider the practicalities of international travel and custody.
- Cross-border communication is essential when beneficiaries or decision-makers live outside the U.S.
- A well-structured estate plan can bridge legal systems, protect vulnerable family members, and ensure that a client’s wishes are honored—no matter where they or their loved ones call home.
Planning Your Estate?
Failing to comprehend these often complex codes can lead to unwelcome outcomes for you and your family. If you have questions, our experienced attorneys are here to help you avoid litigation or bring it to a satisfactory conclusion.
Contact us today to discuss your case in a confidential consultation.