A bequest is an inheritance for the purposes of the Form 3520. (In some contexts the words aren't synonymous but here they are).
However, as I re-read your initial statement I realize that I am not clear on the point of whether your husband was a non-US person in another country or only the property is in another country.
Inheritances from a nonresident alien or foreign estate exceeding $100,000 must be reported on Form 3520. If your husband was a US citizen, resident alien, or tax resident (who just held some foreign property as an asset), then the form may not be required.
A trust isn't required for this form to apply - it applies to all assets inherited from non-US persons that exceed the reportable amount.
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