if they give it to you, no tax; but the cost base transfer to you in theory. So when you sell, you need to pay US income tax on the gain.
While in theory if they pass it to you as estate, no tax at all if you sell immediately; if you sell later, the cost base is market value when it is passed to you...
While in theory if they pass it to you as estate, no tax at all if you sell immediately; if you sell later, the cost base is market value when it is passed to you...