Pre-Immigration & Expatriation Planning
Planning the move before US residency begins or ends.
Overview
Moving across borders can change how income, investments and wealth are taxed, often substantially. The decisions that matter most are usually the ones taken before US tax residency begins, or before US status is given up, because once the date passes most of them cannot be reversed.
We work with entrepreneurs, executives, investors and globally mobile families on planning the move in both directions, looking at residency, asset ownership, business interests and succession together so the position stays efficient through the transition.
Mobility Planning
- Pre-Immigration Planning
- Expatriation & Exit Planning
- Residency Planning & Cross-Border Mobility
- International Wealth & Business Transition
What we do
Mobility Planning
The period before becoming a US tax resident offers the most valuable planning opportunities. We review investments, ownership structures and wealth arrangements ahead of the move, addressing PFIC exposure (including many Indian mutual funds and ETFs), basis planning, and estate and gift tax considerations before worldwide assets come within the US tax net.
How we work
This work is built around timing, because the useful steps sit before US residency begins or before status is given up. We plan the move in both directions and keep residency, ownership and business interests on one timeline, partner-led from the first conversation. We keep any US filing obligations aligned with the overall plan and coordinated with your return preparers.
Your KCM team
The people directly responsible for Pre-Immigration & Expatriation Planning engagements.
International moves deserve planning before they happen.
Get in touch before you relocate or change your status.