Can Foreign Citizens Inherit U.S. Assets?

Yes!  The United States Supreme Court in Zschernig v. Miller (1968) 389 U.S. 429 affirmed the right to transfer the proceeds of a U.S. estate to an heir or beneficiary abroad.  States may not pass laws restricting the rights of nonresident beneficiaries to inherit.  California Probate Code Section 6411 states:  “No person is disqualified to take as an heir because that person or a person through whom he or she claims is or has been an alien.”  I have always disliked the legal terminology “alien” as they are living, breathing people, but an “alien” under the law means they are not a U.S. citizen nor a permanent resident of the United States.