Securities of U.S. Corporations: Stocks and bonds issued by U.S. corporations, regardless of where the securities are physically held.　

美帝非常的霸道，只要是美国公司发行的股票，就适用于美国的遗产税，和股票在哪里没有关系。

Estate Tax Exemptions and Rates:

• Exemption Amount: NRAs （non-resident aliens (NRAs)）have a much lower exemption amount for U.S. estate tax, currently set at $60,000, compared to over $12 million for U.S. citizens and residents.
• Tax Rates: The rates for the estate tax range from 18% to 40%, based on the value of the estate that exceeds the exemption amount.

外国人的免税额度确实只有6w，多出的部分，税率介于18%到40%。所以外国人投资美股，真的需要做好规划。