There are several techniques to insure that accumulated wealth and income earned prior to becoming a United States taxpayer can be protected from United States taxes. This requires planning in advance by nonresident alien individuals who will become United States taxpayers.
Below is a short 6-minute video segment on pre immigration tax planning:
Below is a 90-minute educational presentation from Stafford Publishing
Part One; Pre-Immigration Tax and U.S. Investment Planning for Hight Net Worth Individuals. Part Two of this presentation includes; Navigating the EB-5 Investors Visa Program, Leveraging Tax Credits and Avoiding Traps.
Ask U.S. Tax Attorney Richard S. Lehman: