I'm not sure why you put as your title, dual citizenship when you are asking about the benefits of US citizenship. The reason why I have applied for my US citizenship is a) I want to work for the federal government b) I want to vote c) Sick of dealing with immigration....its like a permanent ball and chain. Getting my citizenship will release me from ever having to set foot in a USCIS office ever again except for when I want to work for them.
In addition, there is always a threat of deportation if you stay a permanent resident. Since the immigration bill of 1996 and 9/11, it is a lot easier for a permanent resident to get deported if the USCIS finds out an alien had committed some sort of offence. It use to be only for major crimes as murder(if you ever get out of jail), rape and robbery but the 1996 law expanded the range of crimes that would make an alien deportable. I don't know any figures that this has indeed been the case but there should be no problems if you stay on the straight and narrow.
Finally, I don't think immigration status has any effect on inheritance
The Unlimited Marital Deduction defers all estate taxes until both spouses have died in the case of US citizens. No matter which spouse remains alive, all assets are transferred to the surviving spouse without estate taxes.
Unfortunately, a Permanent Resident cannot have all assets transferred to them. The government assumes there is the risk of the surviving alien spouse leaving the US with the remaining assets. As such, legal arrangements need to be implemented in advance so that the surviving alien spouse is not faced with an inheritance tax situation. One way of avoiding this issue is to establish a Qualified Domestic Trust. This doesn't allow the surviving spouse to obtain the assets (in most cases), it only keeps the assets without application of taxes until the surviving spouse dies. Income can be earned from the trust but assets usually cannot be withdrawn.
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