This listing of visa classifications is intended to furnish you with an overview of the U.S. visa process and a general description of the various types of visas, issued by the U.S. government.

THE NON -IMMIGRANT VISA PROCESS

Some twenty-three different classes of non-immigrant visas are issued by Foreign Service Offices of the U.S. Department of State at U.S. Embassies and Consulates abroad. Visas are stamped into a valid travel document, usually a passport. The visa bears the date of its issuance as well as the date of its expiration. It also designates the number of applications for admission at the U.S. border for which it is valid.

At the border, a different agency of government, the U.S. Immigration and Naturalization Service ("INS"), has jurisdiction to admit the alien in the status for which the visa has been granted, and does so by endorsing the admission slip (Form I-94) which is attached to the alien's passport, recording the date of entry, the status in which the alien is admitted, and the duration of his or her authorized stay. Future extensions of this stay, are endorsed on the admission document, or noted on a newly-issued Immigration Service Form I-797.

Citizens of Canada may, under certain circumstances, present themselves at the border with appropriate documentation to request admission under the various non-immigrant visa categories without first obtaining visa stamps at a U.S. Embassy or Consulate.

CHANGE FROM ONE NON-IMMIGRANT VISA CLASSIFICATION TO ANOTHER

An alien who enters in one non-immigrant classification may, with limited exceptions, apply to change to another non-immigrant status while in the United States. The application must be made while the alien is in lawful status, that is, during the authorized period of stay and prior to any violation of status such as unauthorized employment.

CHANGE TO IMMIGRANT CLASSIFICATION

An alien who enters in a non-immigrant classification may apply to change status to that of an immigrant or lawful permanent resident (evidenced by a "green card") under certain conditions and usually after the filing and approval of a petition classifying the alien in a preference category. In cases where the alien otherwise qualifies for immigrant status, but has engaged in unauthorized employment while here temporarily, immigrant status may nevertheless be obtained either through adjustment of status in the United States or under certain prescribed conditions through the issuance of an immigrant visa at an American Consular Post abroad.

PRESUMPTION OF IMMIGRANT INTENT

By law, all persons applying for visas or for admission at the border are presumed to have the intention of residing here permanently as immigrants. (An exception to this rule applies to certain 'H" and "L" visa holders.) Accordingly, all intending non-immigrants have the burden of proving that they are eligible for such non-immigrant status. For example, they must generally prove the existence of an unrelinquished foreign domicile to which they intend to return upon the conclusion of their temporary purpose in the United States. The same burden applies when applications are filed for extensions of nonimmigrant status, revalidation of non-immigrant visas or other benefits which presuppose an intention to depart.

CHANGES IN APPLICATION PROCEDURES RESULTING FROM THE ILLEGAL IMMIGRATION REFORM AND IMMIGRANT RESPONSIBILITY ACT OF 1996 ( IIRAIRA )

Several changes made in the immigration laws as a result of tough new legislation passed in 1996 will affect both the manner of applying and the alien's eligibility for non-immigrant and immigrant visas. One such change provides that overstaying even for one day, will have the effect of invalidating the alien's nonimmigrant visa, which may not then be used for return to the United States. (An exception applies when the visa was renewed after the alien overstayed, but before the new law was enacted.) Moreover, with certain exceptions, an individual who has overstayed may only apply for a new visa in the country of his or her nationality, eliminating "third country processing" at American Consulates at more convenient locations (such as Canada or Mexico).

An additional-provision of IIRAIRA (more fully discussed below under Permanent Resident Categories) will render certain long-term overstays excludable from the United States. In view of these changes, it has become increasingly important to carefully monitor the status of individual non-immigrant to ensure that no overstay occurs..

NON-IMMIGRANT CLASSIFICATIONS

B1 - Visitor for Business

A visitor for business is an alien who intends to conduct business in the United States which benefits a foreign employer, not in the nature of employment. He or she may generally not engage in local employment, nor displace a resident American worker, nor receive any direct remuneration for services from a United States source. The B-1 visitor may be initially admitted to the United States for a maximum period of one year until the purpose of the trip has been completed, and may apply for extensions of stay which are necessary to complete that purpose.

B2 -Visitor for Pleasure

A visitor for pleasure is an alien admitted for a personal visit to friends or relatives, on holiday or for tourism. The initial period of admission is typically six months, allowing for a maximum stay of one year. Extensions of stay are permitted in appropriate circumstances. Persons coming primarily for the purpose of performing skilled or unskilled labor, university study, or representing information media are not properly classifiable as B-2 visitors. Visitors may not engage in employment in the United States.

Visitors - Visa Waiver Pilot Program

Nationals from a growing list of countries, so designated based upon a historically low rate of non-immigrant visa refusals, are permitted to enter the United States as visitors for business or pleasure without first obtaining visas. Individuals entering under this program are permitted to remain in the United States for a maximum period of 90 days, and are generally barred from extending their stay or changing status while in the United States.

C1 - Transit Alien

A transit alien is-an alien in immediate and continuous transit through the United States. A maximum period of twenty-nine days is authorized, not subject to extension.

D - Alien Crewmen

Alien crewmen, serving in such capacity while in port, are generally admitted for a maximum of twenty-nine days, not subject to extension.

E1 - Treaty Trader

A treaty trader is an alien who enters the United States pursuant to the provisions of a Treaty of Commerce and Navigation between the United States and the foreign country of which the alien (and the alien's employer) is a national. A person is a national of a country whose passport he carries, regardless of place of birth. The E-1 visa holder must be coming solely to carry on substantial trade principally between the United States and the foreign country of which he/she is a national. The initial period of admission is for one year, and extensions of stay are possible upon filing an annual report with respect to the trade. While there is no requirement for an overseas unrelinquished domicile, the alien must intend to return to home abroad once the purpose of admission has been accomplished.

E2 - Treaty Investor

An alien who enters pursuant to the provisions of a Treaty of Commerce and Navigation between the United States and the foreign country of which he/she is a national, coming solely to develop and direct the operations of an enterprise in which the alien has invested, or is actively in the process of investing a substantial amount of capital, qualifies for E-2 status. The initial period of admission is -one year, with extensions available in appropriate circumstances. High officials of firms which have made a substantial investment also may qualify.

F1 - Student (see also M-1 status for nonacademic students)

Bona fide students qualified to pursue a full course of study in an educational program, who seek to enter the United States temporarily and solely for the purpose of pursuing such a course of study at an established institution of learning which has been approved by the Immigration & Naturalization Service for attendance by foreign students qualify for F-1 status. The 1996 Immigration Act ("IIRAIRA) prohibits according F-I status to an alien for the purpose of attending public elementary schools or publicly-funded adult education programs. F-1 visas may be issued for attendance at public secondary schools only when the alien reimburses the educational agency administering the school for the expense of providing such education and the period of stay does not exceed 12 months. The alien spouse and minor children of such aliens are classified in F-2 category.

Students are generally admitted for "duration of status." Duration of status is defined to include the program of study, any period of practical training authorized, plus an additional sixty days. Students must obtain permission to accept employment. Authorization for part-time employment is issued in very limited circumstances (although not in the first year of the program), either based upon unforeseen financial hardship or for practical training. A limited period of practical training authorization may also be obtained at the  conclusion of a bona fide educational program and during the student's course of study, particularly where such training is unavailable in the student's home country.

HlA - Nurses

An alien coming temporarily to the United States to perform services as a registered nurse, with appropriate qualifications as such, qualifies for this visa. Special rules apply to institutions seeking eligibility to petition for foreign nurses.

HlB- Specialty Occupation Workers

An alien coming temporarily to the United States to perform services in a "specialty occupation" qualifies for this status upon approval of a petition filed by a sponsoring employer by statute and precedent decision, this includes all qualified professionals. H-lB status can also appropriately be used for visiting faculty, highly skilled specialists and consultants.. While it must be shown that the alien will be coming temporarily to perform services, the position itself can be of an ongoing nature. H-lB aliens are admitted for the period of time approved by INS in a petition to classify the alien in H-lB status, not to exceed an initial period of three years, and extensions of stay may be obtained in appropriate circumstances. The statute places a limit of six years on a single uninterrupted stay in H-lB status.

Labor Condition Application

As a prerequisite to filing a petition for an H-IB specialty occupation worker, a labor condition application must be filed With the Department of Labor. Included in this attestation, which provides the title and salary for the position and the location where the non-immigrant will work, is an assertion that the actual wage level paid to other employees or the prevailing wage whichever is higher is being paid, that the employment will not adversely affect the working conditions of workers similarly employed, that there is not a strike, lockout or work stoppage involved in this, employment, and that notice of the filing has been either provided to the bargaining representative or, if there is no bargaining representative, that such notice has been properly posted.

H2 - Temporary Worker

This category is applicable to aliens coming temporarily to perform temporary services or labor, provided that unemployed persons capable of performing such services cannot be found in the United States. Prearranged employment must exist, and the petitioner/employer must demonstrate to the INS that unemployed Americans capable of Performing these services cannot be located and that the alien is coming temporarily to perform services which are themselves temporary in nature. An application must be made for a certification to the U.S. Department of Labor to show that American workers are unavailable. The initial period of admission is, as authorized by the U.S. Department of Labor and by INS, not to exceed one year. Extensions may be obtained in limited circumstances. This visa status may not be held for longer than three years by regulation.

H3 - Trainee

A trainee is an alien coming temporarily to-the United States for training together with the spouse and minor children of such alien at the invitation of an individual, organization, firm or other trainer in any field of endeavor, including agriculture, commerce, communications, finance, government transportation and the professions as well as in a purely industrial establishment. The petitioner must describe the type of training to be given, the source of remuneration of the trainee and whether or not any benefit will accrue to the petitioner, and must demonstrate why it is necessary for the alien to be trained in the United States. The trainee is not permitted to engage in productive employment unless it is incidental and necessary to the training and may not take up employment which will displace a U.S. resident worker. The period of initial admission is that approved by the INS in a petition filed by the sponsoring employer-trainer, generally the full period required for training. Extensions are available in limited circumstances, upto a total limit of two years

I - Journalist

An-alien is admitted in this status, upon a reciprocity basis, as a bonafide representative of a foreign press, radio, film or other foreign information media, who seeks to enter the United States solely to engage in such vocation, and the spouse and children of such representative. The initial period of admission is one year.

J - Exchange Alien

An alien who is a bona fide student, scholar, trainee, teacher, professor, research assistant, specialist, or leader in a field of specialized knowledge or skill, coming temporarily as a participant in a program designated by the United States Information Agency for the purpose of teaching, instructing, lecturing, studying, observing, conducting research, practical training, etc. in an approved exchange program, and the alien's spouse and minor children of such participant, are admissible in J-1 and J-2 visa categories. Certain aliens are by law required to return to their own country for a period of two years to impart the knowledge they have gained in this country before they may apply for status as immigrants or obtain certain other nonimmigrant statuses, unless a waiver of such two-year period is granted. The initial period-of admission is as specified in program Form IAP-66, but not to exceed one year.

K Status -  Fiancee of U.S. Citizens

Those engaged to be married to U.S. citizens who seek to enter the United States solely to conclude a valid marriage with the U.S. citizen petitioner within 90 days after entry, and the minor children of such persons. The period of admission is 90 days, and is not subject to extension.

L1 - Intra-company Transferee

An L-1 intra-company transferee is an alien who, during the three-year period immediately preceding the time of his or her application for admission into the United States, has been employed for one year by a firm or corporation or other legal entity (or an affiliate or subsidiary thereof) and who seeks to enter the United States temporarily in order to continue to render his services to the same employer (or an affiliate or subsidiary thereof) in a capacity which is managerial, executive or involves specialized knowledge.

The L-l, petition filed with INS may be granted with an initial validity of upto three years. Extensions may be available thereafter if such need is sufficiently documented. The statute limits the total stay in L-1 status (or L-1 and H-1 status combined) to five consecutive years for "specialized knowledge' L-l's and seven years for "executive" or "managerial" L-l's. The spouse and minor children (L-2) of such aliens are generally granted periods of admission and extension to match those of the primary applicant.

M1 - Non-academic Student

Bona fide students seeking to enter the United States to pursue a full course of study at an established vocational or other recognized non-academic institution, other than in a language training program, qualify for M-1 visas.

-The alien spouse and minor children of such aliens are classified in the M-2 category. Non-academic students are admitted for the period of their school program plus thirty days. Employment authorization will not be granted, but a limited period of "practical training' may be authorized at the end of the program.

N - Relatives of United Nations Employees

Certain relatives, spouses and children of United Nations employees of long standing in the United States are eligible to remain in the-United States under this provision.

O1 - Aliens of Extraordinary Ability

O1 visas are issued to aliens of "extraordinary ability" in the sciences, arts, education, business and athletics, as demonstrated by "sustained national or international acclaim," whose entry the Attorney General believes will "substantially benefit prospectively" the United States. Formerly, this class of aliens was included in the H-lB designation. Consultation with unions, management groups and other outside sources is required to determine status as "extraordinary".

O2 - Assistants to Aliens of Extraordinary Ability

O2 visas are issued to aliens entering for the purpose of assisting-the performance of an alien of extraordinary ability must establish that they are an integral part of the performance because of critical skills or longstanding relationship with the principal performing alien.

P1 - Athletes and Entertainers

Athletes and entertainers, in the case of athletes performing as individuals or groups and entertainers performing as a group recognized at an international level are issued P-1 visas (requires consultation with appropriate unions.) Formerly included in H-lB visa category.

P2 - Athletes and Entertainers (Exchange)

Athletes and entertainers entering the United States to perform under reciprocal exchange programs are issued P-2 visas. Formerly part of H-1 visa category.

P3 - Athletes-and Entertainers (Cultural)

Athletes and entertainers entering to perform in a culturally-unique program, requiring consultation with the  union, are issued P-3 visas. Formerly part of H-1 visa category.

Q - Cultural Exchange

Aliens entering the United States to participate in designated international cultural exchange programs that provide practical training, employment and sharing of culture may obtain Q visas.. The maximum period permitted under this visa category is fifteen months.

R - Religious Occupations

Certain religious workers entering the United States to perform religious work or work for a religious organization, who have bona fide membership in a religious denomination for at least two years preceding the application, and their spouses and children, qualify for R visas.

S - Witnesses and Informants

Certain aliens who will be serving as witnesses in federal or state court with respect to criminal enterprises, when such alien is determined by the Attorney General to possess critical and reliable information; certain, aliens who will provide critical and reliable information, as determined by the Secretary of State and Attorney General jointly, respecting terrorist organizations or operations, to Federal law enforcement authorities or a federal court, and where appropriate the spouse, married or unmarried sons and daughters and parents of such alien, may be accorded S visas.

PERMANENT RESIDENT (IMMIGRANT) ALIEN STATUS CATEGORIES

The status of a lawful permanent resident of the United States may be obtained by applicants who meet both the qualitative and quantitative requirements of the law. Qualitatively, they must prove themselves not to be ineligible for immigrant status under any of the general categories of  inadmissible aliens specified in the law (8 U.S.C. 1182(a)), including criminality, mental defects, Communist party affiliation, drug trafficking, terrorism, etc. Quantitatively, they must obtain either preference classification based upon the petition of specified close relatives who are permanent residents or citizens of the United States; or upon the petition of a sponsoring employer or prospective employer for occupational preference; or based on a major investment in the United States; or through selection through the Diversity (lottery) Visa program. The effect of the law's national and worldwide quota limitations often results in extended waiting periods before permanent resident status may be finally obtained. Such status may be sought either through an immigrant visa application before a U.S. Consular officer abroad or in adjustment of status proceedings within the United States.

THE ILLEGAL IMMIGRATION REFORM AND IMMIGRANT RESPONSIBILITY ACT OF 1996 (IIRAIRA) AND NEW EXCLUSION GROUNDS

With respect to possible bases of ineligibility for admission, it is important to note that recent legislation (IIRAIRA of 1996) has further expanded the grounds for exclusion. One-important new category of excludable aliens includes those who, after April 1, 1997, overstay for 180 days or longer. Aliens who have overstayed for more than 180 days but less than one year are inadmissible for three years from the date of their departure; those who overstay for one year or more are inadmissible for ten years.

Also now excludable for a period of five years are students who have violated the new restrictions on student status (see description of F-1 status, above). Health care workers (other than physicians) who are entering the United States to render health care services are excludable unless they receive certification (such as CGFMS) for their field and speak sufficient English for their type of work.

Immigrant visa applicants will now have to comply with stringent new requirements regarding the affidavit of support which is necessary to meet the public charge provisions of the law and will have to present certificates that they have received vaccinations for a variety of designated diseases. An important change, which will affect nonimmigrant and immigrant visa applications alike, renders permanently excludable from the United States certain former U.S. citizens, who have renounced their citizenship for tax avoidance reasons (see additional discussion below under "Tax Notes").

EMPLOYMENT-BASED IMMIGRANTS

The Immigration Act of 1990 presented Congress' most recent revision of the visa allocation formula. The great majority of these visas are allocated for the various categories of family reunification. 140,000 visas are provided for employment-based immigration. The Immigration Act now defines five categories or preferences (of which three have additional subcategories of their own) for immigration based on employment or employment-creation:

PREFERENCE I

"PRIORITY WORKERS"

( 40,000 VISA NUMBERS AVAILABLE PLUS SPILL DOWN FROM PREFERENCES IV AND V)

Employment I - Sub-category I (E11)

Aliens with "extraordinary ability" in arts, sciences, education, business or athletics, To qualify in this subcategory, the applicant must show sustained national or international acclaim, achievements recognized through extensive public documentation and be able to demonstrate that his or her contribution would "substantially benefit" the United States prospectively.

Employment I - Subcategory II (EI2) - Outstanding Professors and Researchers,

To qualify in this category, the applicant must establish international recognition or acclaim, at least three years' experience in teaching or research in the field and have available an offer of employment for a tenured or tenure-track teaching position or comparable research position in private industry.

Employment I - Subcategory III (El3) - Certain Multinational Executives and Managers

An intra-company transferee who can show at least one year's employment overseas with-a sponsoring employer within the three-year period immediately prior to transfer into the United States, who was employed as an executive or manager and is transferred to the United States to perform similar executive or managerial duties (whether or not he or she has a university degree).

PREFERENCE II

PROFESSIONALS AND ALIENS OF "EXCEPTIONAL ABILITY"

(40,000 VISA NUMBERS AVAILABLE PLUS SPILL DOWN FROM PREFERENCE I)

Employment II - Subcategory I (E21)

Immigrant status is available to qualified immigrants who are members of the professions holding advanced degrees or their equivalent, or who because of their exceptional ability (which must be demonstrated by more than just a degree or license) in the sciences, arts or business, will substantially benefit prospectively the national economy, cultural or educational interests, or welfare of the United States. Under certain circumstances, as the Attorney General may prescribe, a specific job offer may not be necessary for applicants in this category, if the work is in the national interest.

PREFERENCE III

SKILLED WORKERS, PROFESSIONALS AND OTHER WORKERS

(40,000 VISAS PER PLUS ANY UNUSED VISAS UNDER PREFERENCES I AND II)

Employment-III - Subcategory I (E31)

Skilled Workers - An alien qualifies as a skilled worker if at the time of petitioning for classification, the alien qualifies to perform skilled labor requiring at least two years' training or experience and is being sponsored for a position which is not temporary or seasonal in nature.*.-for which qualified workers are not available in the United States.

Employment III - Subcategory II (E32)

Professionals - This category is reserved for professionals, defined as aliens holding baccalaureate degrees and members of the professions employed in positions for which United States workers are not available.

Employment III - Subcategory III (EW)

'Other Workers" - This subcategory is reserved for aliens capable of performing unskilled labor not of a temporary or seasonal nature for which qualified workers are not available in the United States. Since a cap of 10,000 visas (within this overall 40,000 limit) is set for applicants seeking to qualify as 'other workers,' there is a substantial waiting period under this subcategory. 

PREFERENCE IV

SPECIAL IMMIGRANTS (10,000 VISAS AVAILABLE PER YEAR)

This category is reserved for certain qualified special immigrants such as religious-workers, certain former United Nations employees, etc. The religious worker category generally requires two years' prior experience in a religious occupation, profession or the ministry.

PREFERENCE V

EMPLOYMENT-CREATION IMMIGRANTS (10,000 VISAS AVAILABLE: PER YEAR)

This "investor" provision provides visas to applicants who invest a minimum of a million dollars (in certain exceptional circumstances, including where the investment is made in an area of high unemployment or a rural area, the amount may be reduced to $500,000 and under other circumstances increased to as much as $3 million) in a new enterprise in the United States which will result in the creation of employment for at least ten United States citizens or permanent residents other than immediate family, members of the investor.

FAMILY-SPONSORED PREFERENCES AND DIVERSITY- IMMIGRANTS

(a) Family Sponsored Immigrants

Immediate relatives of U.S. citizens (including the spouse, minor children and-parents of adult U.S. citizens) remain an unrestricted category, not subject to numerical limitation and therefore not subject to long waiting periods. However, the number of immediate relative applicants admitted is tabulated and can impaction and reduce the number of visas available in the family-sponsored preference categories. Family relationships which are also eligible for preference consideration are the following:

First Preference Unmarried Sons and Daughters of United States Citizens

Second Preference Divided into two Sub-Categories;

Sub-Category One - Spouses and Unmarried Children of Permanent Resident Aliens

Sub-Category Two - Unmarried Adult Sons and Daughters of Permanent Resident Aliens

Third Preference Married Sons and Daughters of United States Citizens

Fourth Preference Brothers and Sisters of United States Citizens

(b) Diversity Immigrants

"Diversity immigration" is another of the euphemisms found in the Immigration Act of 1990. In fact, this term refers to certain "lottery" programs where citizens of a number of designated countries may file a letter-type application with a designated office at the State Department for possible random or chronological selection for immigrant visas without any reference to the applicant's relationship to United States citizens, permanent residents, or U.S. employers. Under present regulations, a lottery applicant must have at least a high school education or two years' experience in a position which requires such experience.

TAX NOTES

Who is a resident for tax purposes?

The Deficit Reduction Act of 1984 creates a statutory definition of the term "resident alien" for tax purposes. Included are two tests, one based upon visa status and the other based upon "substantial presence" in the United States.

Pursuant to I.R.C. Section 7701(b)(1)(A).(I), an alien who has been granted the immigration status of U.S. permanent residence is a resident for U.S. tax purposes, without exception. Absence from the United States for the entire year does not prevent the absolute determination that the person is a resident for tax purposes unless the status of permanent residence has been terminated under the immigration laws. I. R.C. Sec. 7701(b)(5). Permanent residence status can be relinquished in appropriate cases.

Under the "substantial presence" test, an individual is a resident for tax purposes if he has been physically present in the United States for 183 days or more within the calendar year. I.R.C. Sec.7701(b)(3)(A)(ii). Alternatively, one is deemed "substantially present" in the United States if he has been "cumulatively present" in the United States over the last three years for a sufficient number of days. Cumulative presence is calculated by means of a complex formula, set forth in the statute. An exception to the cumulative presence rules is provided for an individual alien who is able to show that his "tax home" and family connections remain in a foreign country.

Teachers, students and certain employees of foreign government agencies are generally exempt from the resident alien rules.

Important new IRS and INS rules relating to tax avoidance. On August 21, 1996, the President signed into law the Health Insurance. Portability and Accountability Act of 1996, which applies special tax rules to U.S. citizens who renounce their citizenship and certain green card holders who give up their resident status for the purpose of avoiding U.S. taxes.

A U.S. citizen who renounces citizenship for the purpose of avoiding Federal income, estate or gift taxes will be taxed as a citizen on both U.S. source income and income "effectively connected" with a U.S. trade or business for ten years after expatriation. An individual will be presumed to have renounced citizenship to avoid taxes if his/her average annual net income for the five years preceding renunciation was greater than $100,000 or his/her net worth is $500,000 or more. Certain exceptions to the presumption apply. Any "long term resident" of the United States who ceases to be a lawful permanent resident or who commences to be treated as a tax resident of another country under a treaty tiebreaker provision will receive similar ' tax treatment. A "long term resident" is a non- U.S. citizen who has been a lawful permanent resident of the United States in at least eight of the 15 years preceding the loss of residence or assumption of tax residence in another country.

The foregoing is a brief summary only, and it is important to review the details carefully with tax counsel as it may apply to individual cases. The tax rules went into effect as of February 6,.1995.

In a related provision, under IIRAIRA, signed into law September 30, 1996, persons who officially renounce U.S. citizenship after the date of the Act and are found by the Attorney General to have done so for tax avoidance purposes are also now excludable from the United States. A determination will be made applying the INTERNAL REVENUE SERVICE presumption and rules noted above. This provision applies only to former U.S. citizens, not to former lawful permanent residents. Waivers, may be available for visiting the United States. A Word about Estate Taxes and Immigration Status

Pursuant to IRC Section 2056(d), as amended in November 1988, in cases -of transfers made by a U.S. citizen or resident decedent to a surviving spouse who is not a citizen of the United States, the marital deduction is not available unless there is a disposition by means of a qualified domestic trust. Accordingly, it may be important for spouses to consider applying for naturalization as U.S. citizens to avoid excessive estate taxes.

Note that the Health Insurance Portability and Accountability Act of 1996 also expanded expatriate estate and gift tax provisions to certain long-term U.S. residents who terminate U.S. residency, and applies the presumption of tax avoidance noted above with respect to certain high income or wealthy decedents.