Perhaps Mrs. Pelosi is unaware of the implications for foreigners designated "U.S. person" for tax purposes, which can include anyone who spends significant time, i.e. 6mo.), in the US, say, as a student. If their wealthy parent should die under such untoward circumstances, that child has unwittingly "contaminated" the tax status of the parent's entire estate. So claims a recent Wegelin & Co. investment letter. (It is only eight pages long, but very interesting.)

As the Dutch said while fighting the Spanish: "It is not necessary to have hope in order to persevere."