No, the exit tax can be pretty bad: "The so-called ‘mark-to-market' tax will apply to the net unrealized gain on the expatriate's worldwide assets as if such p

No, the exit tax can be pretty bad: "The so-called ‘mark-to-market' tax will apply to the net unrealized gain on the expatriate's worldwide assets as if such property were sold (the ‘deemed sale') for its fair market value on the day before the expatriation date."[1] [1] http://www.withersworldwide.com/news-publications/324/exit-tax-u-s-expatriates-to-become-law.aspx http://www.withersworldwide.com/news-publications/324/exit-t...