Life insurance benefit from France

[BLT52]

I received a life insurance benefit from an insurance company in France. My aunt passed away and her nieces and nephews were the beneficiaries.  I live in California.  Do I need to include this on my state and federal taxes?  Is this money taxed by the state or federal government?

[DoninGA]

A cash benefit as a life insurance beneficiary is not reported on a tax return, federal or state.

[BLT52]

Thanks!