I am a Uk citizen and non-resident in US. I wish to buy a home in Georgia for my US citizen girlfriend and I to live in when I'm in the US and for her as a main home. The house would be in my name only to avoid any initial gifting issues. Once we are married are there any restrictions on gifting ownership of the property in whole or part (for estate and capital gains benefits) from a non resident alien to a spouse who is a US citizen? If I were to apply for and gain a Green Card would the issue be any different?

Redundant question; already answered.