Which statement best defines an estate tax lien?

An estate tax lien is best defined as being automatically imposed against a decedent's taxable assets upon death. This means that as soon as a person passes away, any taxes that the estate may owe become a lien against the assets in the estate. This lien serves to ensure that the government can recoup any owed taxes before the distribution of the remaining assets to beneficiaries or heirs.

In this context, the estate tax lien arises without the need for any action from the executor or the estate itself; it is a legal claim that exists by virtue of the decedent's passing. It is crucial for ensuring that all tax liabilities are satisfied before the assets are transferred or distributed.

While there are thresholds for the estate tax concerning the total value of the estate, the lien applies universally to the assets deemed taxable from the moment of death, safeguarding the government's interest in potential tax obligations. This contrasts with other options which might imply conditions or limitations that do not accurately describe the nature of an estate tax lien.