Not counted: non-US funds (Ireland-domiciled UCITS), most US Treasury & bank-deposit interest instruments, non-US real estate.

Edit directly to override the checklist sum.

Canada, UK, Germany, France, Japan, Australia and ~10 more can claim a pro-rata share of the full US unified credit — often far better than the flat $13,000 credit.

Exemption usage—
US-situs assets—
Amount over $60,000 exemption—
Estimated estate tax (Form 706-NA)—
Effective rate on whole portfolio—
Marginal bracket—
What your heirs keep—
Exposure

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