May 1, 2006 12:00 PM, By Henry Steinway Ziegler, of counsel, Withers Bergman LLP, New York

By: By Henry Steinway Ziegler, of counsel, Withers Bergman LLP, New York

Much is written about pre-immigration planning, and for good reason. There are many steps that can be taken to minimize U.S. taxes before getting on a plane to the United States to establish residence.

But once you have become a resident alien in the United States and want to go back to your country of origin (the home country), it is equally important to plan a tax-efficient exit. For some reason, this topic seems to get relatively little attention.

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