From the Editor: November 2024From the Editor: November 2024
Editor in Chief Susan R. Lipp weighs in on the contents of this month's issue.
You may have noticed an uptick in U.S. citizen clients who want to formally expatriate from the United States. They do so for various reasons, including dissatisfaction with the political climate and economic trends, as well as to pursue international opportunities. But as Joan K. Crain notes in her article, “Expatriation: Look Before You Leap!” p. 46, many U.S. citizens and their advisors aren’t aware of the challenges that arise when severing ties with the United States. Her article goes on to explain how practitioners can help clients navigate these complex waters and mitigate future liabilities.
Expatriation complexities aren’t the only challenges faced by internationally focused clients. Another is the steep penalties for failing to ...
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