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hello janice hi anthony hey letamp;#39;s talk about u.s professional executor for federal transfer certificates wow thatamp;#39;s a lot of big words so many non-us heirs need us as as their professional executor to get their federal transfer certificates uh what the heck is all that mean letamp;#39;s just jump right into it okay there you go so first weamp;#39;ll talk about what is a federal transfer certificate um itamp;#39;s something that you get from the irs itamp;#39;s a document specifically form 5173 and this is where the irs basically says thereamp;#39;s no estate tax due or at least itamp;#39;s already been paid and this this is this this allows the financial institution off the hook for those taxes in the absence of this if letamp;#39;s say e-trade has the brokerage account for somebody who died who was a non-us non-resident non-citizen if there was any taxes owed but e-trade released the funds then e-trade owes the irs those taxes so this is the way of uh this is th