Hi All. Just joining this thread now. My question is the same as trmartin above (I think). If a husband & wife have a joint a/c with an Irish Stockbroker and one of them dies, does anybody know if there is any impact on their share portfolio & whether or not this Estate Tax discussion is even impacted? Furthermore, in this case, if the couple have adult children who have already maximised their Group A threshold through lifetime gifts, then i'm assuming when the 2nd spouse dies, then the Executors can ensure that there is a tax offset between the Inheritance tax payable by the children (33%) and the 40% US Estate Tax ?