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A foundation was set up for two US retirees to buy property and build a house in Panama.  They lived in the house for 10 years.  They have passed away and there are three of us left on the Foundation.  The Foundation was officially changed to reflect the remaining names.  We are selling at a loss (their original amount put into the property/house).  We have it with a realtor who we trust.  Can you discuss what we will owe to Panama and our liabilities to the US?

 Are there any resources you can recommend so we can get additional information.

Thank you.  

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