Beneficiary in UK citizen's will

one reason might be that you actually don't know whether you have such an 'interest' until the will is proven and that won't be until after she dies.

I'll buy that. Then once out of probate, even if you have your inheritance paid into a US based account you've received a distribution from a foreign estate. That's a SFFA and will require FBAR and 8938 if the inheritance is large enough, although if 3250 is required you wouldn't need to file 8938.

I'll buy that. Then once out of probate, even if you have your inheritance paid into a US based account you've received a distribution from a foreign estate. That's a SFFA and will require FBAR and 8938 if the inheritance is large enough, although if 3250 is required you wouldn't need to file 8938.

You would still need to file a 8938 though, (if the inheritance is large enough). It's classed as an excepted specified foreign financial asset.
"You must identify on Form
8938 the form(s) on which you report
the specified foreign financial asset
and how many of these forms you file"

Oh yes, I remember that bit if craziness. You don't have to include the assets on the 8938 if you have them on a 3250, but you still file the 8938 to say you've filed the 3250........are we having fun yet?