Extraído de un hilo de Reddit…
IBKR doesn’t force the executors to file for US estate tax, they require them to sign a declaration confirming that they’ve taken all necessary tax steps, including that one, if applicable. I had IBKR send me the forms that my executor would have to process.
The documents I received included an attorney’s certification saying “I further hereby certify that all taxes, funeral expenses, debts, and claims against the decedent’s estate have been paid or will be paid by the recipient(s) listed in Section II above and that no person, firm, association, or corporation, other than the recipient(s) listed in Section II above has any right, title, claim, equity, or interest in, to, or respecting the estate or the proceeds of the account to be transferred or closed. I agree to indemnify and hold IB LLC and its affiliates harmless from and against any loss, damage, liability, claim, cost or expense…” There was no mention of an IRS transfer certificate