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Discussion Question $27-2($LO$.1)$

Mr$.$ Kim, a wealthy Korean national, is advised by his physicians to have an operation performed at the Mayo Clinic in Minnesota. He is hesitant to come to the United States because of the possible tax consequences. If the procedure is not successful, he does not want his wealth in Korea to be subject to the Federal estate tax.

Are Mr$.$ Kim's concerns justified?

$,$ because the country in which a nonresident alien happens to die relevance in regard to the application of U$.$S$.$ transfer taxes. If Kim dies in the United States, the Federal estate tax is imposed on the value of his assets