However well meaning your intention may be to leave some of your assets to a friend or relative in Cuba, your wishes cannot be carried out under current U.S. Law.
Federal Regulations concerning the control of assets belonging to a Cuban National were issued by the US Government on July 8, 1963 under the TRADING WITH THE ENEMY ACT. They are still in force today and are administered by the United States Treasury Department. Besides prohibiting trade with Cuba, these laws put a total freeze on Cuban assets. Therefore, any assets left for a Cuban National must be placed in a Blocked Account and cannot be accessed by the intended beneficiary.
For more information, see this website:
http://www.treasury.gov/resource-center/sanctions/Programs/Documents/cuba.pdf or contact our office.