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In the $2M net worth test (covered expatriate), "government-provided" retirement plan such as social security and foreign pension is not included, right?
Also, in Form 8854 requires explanation of significant changes in assets in 5 years before expatriating; if I open/close bank accounts and ACH transfer among them, that is not "significant" right?
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‎August 27, 2024
7:55 AM