So it's not 20% of their cash and investments.
 
This would mean that someone renouncing their US citizenship would have
to pay tax on all their unrealized capital gains - if the markets keep
falling, that will be a very small sum for most people. The worst of
that would be 401k assets - you would lose the benefits of the tax
deferral.
 
I expect that the biggest effect will be the cost of accountancy
services for those moving abroad. It becomes an even more complex
decision - you could retain citizenship and continue to pay tax to the
IRS (filing as a non-resident); you could renounce citizenship (at a
time when your assets are low), effectively swapping ongoing income tax
for a lump of capital gains tax; you could even consider disappearing -
if you don't keep assets in the US & don't plan to return then they have
no realistic chance of catching you.
 
My advice (worth what you pay for it!) for most people would be to
retain your citizenship, keep paying taxes, keep voting & benefit from
living in a cheaper environment.
 
Hugh.
 


________________________________

From: [EMAIL PROTECTED]
[mailto:[EMAIL PROTECTED] On Behalf Of Philip Lange
Sent: Wednesday, October 01, 2008 8:03 AM
To: [email protected]
Subject: Re: [Liveaboard] Exit Tax


Whoops!, 
Should have checked further, It seems the Bill passed the house but has
not been taken up by the Senate.'
H.R. 3056 is the House Bill
http://www.opencongress.org/bill/110-h3056/show

Here is the story on an interesting site for those who are considering
relocating. http://www.escapeartist.com/efam/96/exit_tax.html
Philip

At 09:35 AM 10/1/2008, you wrote:


        All should be aware that Congress passed, as an amendment to
another Bill, signed into law that says if an American Citizen gives up
his/er citizenship and becomes a citizen of another country they will
forfeit 20% of their cash and investments. Sort of a grand departure
tax. Not well known, I only found it by luck. Sorry - can't provide the
link.
        
        ALSO Social Security requires that you notify them if you change
your residency to one outside the country. Not to hard to jump from that
to cutting off your check if you do.
        
        Make plans accordingly.
        
        Philip
        Be the change you want to see"
        Philip & Marilyn Lange
           AE4OV & KD4JRC,
             ORYOKI
        Witness 35 Catamaran
         

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