If you hold a portfolio of US stocks or the US incorporated exchange-traded funds (ETF), you might want to take note of the potential estate tax implication should you suddenly passed away. An estate tax is a tax on the net worth of an individual above an exempted amount. These taxes are usually levied when the person passed away. They are also known as Death Tax. For example, if you are a non-US resident and have accumulated US$1 million on your portfolio of US incorporated assets, you would have to pay estate tax officially. There is usually an exempted amount and in the case of the US, the exempted amount is US$60,000. Thus, US$940,000 will be subjected to estate tax. Currently, the tax is tiered from 18% to 40% for non-US residents (depending on the taxable amount). This would mean that the beneficiary of your estate would inherit about US$322,400 less. Usually, investors would debate whether the 30% dividend withholding tax is something that...