Originally Posted by Rambler
I have not yet done the research myself but have been told by friends that if you die, the non-citizen spouse has to pay taxes on your estate at current income rates.
Yes. I happened to read that estate tax to a foreign spouse is a hair-raising 45%. However, there is a deduction limit below which you do not get taxed. As it does not apply to me, I do not care to remember the details.
In the case of F4 whose wife does not want to be naturalized, you definitely want to check out the law to be prepared.