2010 is a great year to die. No estate tax.

To answer your question- No estate taxes are due. He can have the money wired over as one lump sum. No need to declare anything unless the IRS questions it later on.

Just make sure that he and his spouse are US citizens and the decedent (the relative who died) expired in 2010.

If his spouse is not a US citizen, it changes things quite a bit.

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Ben
1987 190d 2.5Turbo