In a recent Law360 article, Kat Gregor comments on current and future tax obligations Meghan Markle, Duchess of Sussex, should consider as a U.S. citizen living abroad and married to a non-U.S. resident. Kat notes that the Duchess is still responsible for reporting and paying taxes on her worldwide income in accordance with Section 61 of the Code. One way to avoid these obligations would be to renounce her U.S. citizenship after becoming a British citizen. In the event that the Duchess decides to expatriate, it would be advisable to do this before the couple has children to avoid unwanted U.S. citizenship "...because she and Prince Harry cannot expatriate their children, all of the income and assets of those children would need to be reported to the U.S."

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