These restrictions may result in an unwarranted U.S. estate tax burden be-. cause the individuals happen to die while In the United States. when their purpose for being here Is employment with an International organization. This bill addresses these problems by providing for a limited marital transfer credit. The bill would apply to a holder of a G4 international organization employee visa on the date of death. Normally. a resident employee and the spouse would each be entitled to a unified estate and gift tax credit. which under current law Is equivalent to an exemption of $600.000 or a total of $1.200.000. However. if the employee dies the spouse would normally return to the country of citizenship.