Hello: I reside in Mexico. I have a US stock brokerage account. As a non-resident alien I pay tax on US dividends and interest (no capital gains tax) at the reduced US-Mexico tax treaty rate of 15% and 10%. Mexico does not have an Estate or Inheritance Tax. However, the US applies an Estate Tax of up to 40% on non resident aliens who hold US situs assets over $60,000 unless there is an Estate Tax Treaty. Mexico does not have an Estate Tax Treaty with the US. This limits my investment options to non US situs assets. Holding only non US situs assets eliminates the Estate Tax but my beneficiaries would still need an IRS tax clearance certification which would be an added expanse and delay disbursements. I want to avoid the issue completely. From my investigations I see my options as; 1) Open a brokerage account with a non US broker and hold only non US situs assets. This would avoid the US Estate Tax issue but would significantly increase my trading costs and most jurisdictions will not deal with non residents. Also the correct US-Mexico Tax Treaty rates may not be applied. 2) Form a US LLC and transfer my assets to the LLC. Now I can own US situs assets but I would need to file annual tax returns with the IRS. I would make an IRS election to have the LLC treated as a flow through entity. As a flow through entity the correct tax treaty rates would be applied. 3) Form an offshore entity (company or foundation) and transfer my assets to this entity. I would avoid both the Estate Tax and tax filing issues but lose all benefits of the US- Mexico Tax Treaty. Does anyone have further insight or suggestions? Thanks.