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40 n September/OctOber 2010 An increasing number of non-U.S. citizens are coming to reside in the United States. Although estate planners and others in the financial planning world should view this as a positive and exciting trend, practitioners must be aware of the issues that can arise unexpectedly. Although most practitioners likely inquire about the citizenship of their clients, they may not inquire about the citizenship of the client’s relatives or other beneficiaries named in the client’s...