My aunt passed away 13 months ago in Switzerland. She was very wealthy. She had a cousin who lives there and has been handling her estate and financial matters. He said he has done everything necessary to settle her estate and is now waiting on the Swiss tax authorities to settle everything so that the taxes can be paid and I can receive the benefit of the Liechtenstein foundation she created for me. He said the foundation will not pay out until her estate is settled. Does this sound accurate to you?
That is how it would proceed in California.