Sometimes a client wants to put their relationship with the United States on pause. There are many ways to exit the US, each with different tax consequences, which the presenter will survey in this session. Expats living abroad can maintain their US citizenship and may receive some relief from worldwide taxation, but they remain part of the US tax system. If expatriates give up their US citizenship or long-term permanent residence, this may trigger an exit tax. Worse, they may become covered expatriates after exiting, resulting in extra US tax when their property passes back to US beneficiaries.