You are planning to bequeath assets to someone who isn't really a citizen. You can also run into challenges if you plan to call an executor who isn't a authorized U.S. resident. Specified responsibilities, like acquiring a tax ID to open an estate account, is probably not achievable for nonresidents. https://www.lawyerdirectory.legal/attorneys/united-states/california/los-alamitos/estate-planning-lawyers/thomas-mckenzie/