Perhaps this post is good point to start
Key points
- proper information and procedure should be known to the descendants or family lawyer
- Swiss US tax treaty helps investor avoid estate taxes, but a process needs to be followed together with paper and documents
For me personally, I don’t like this additional hurdle for my descendants. Not because it’s not possible to be arranged but because for time being it’s not preferred approach for me. So I am slowly trying to build positions in UCITS ETFs. Read this Wiki for some details