What you describe only affects citizens (but surely he's a citizen by now). Edit to add: and green card holders who had their green card for 8+ years without na

What you describe only affects citizens (but surely he's a citizen by now). Edit to add: and green card holders who had their green card for 8+ years without naturalizing. The green card would generally be voided by moving to NZ for a year; it might help get away with _future_ appreciation of assets but of course not any _past_ appreciation.