A Foreign Nationals is a person who is not a citizen of the host country in which he or she is residing or temporarily sojourning.  It's a rather broad term and can be broken into two segments

    i.     Non Resident Alien:  Non-U.S. citizens who reside permanently outside the U.S.  

  ii.     Resident Alien:  Non-U.S. citizens who reside in the U.S. and have no intent to leave.

Non-Resident Aliens Immigrating to U.S.

   i.     NRA’s have unique planning opportunities that if implemented prior to become a US person, can result in favorable income and estate tax saving outcomes.  These strategies are fully tax compliant and offer the individual and their family unique planning opportunities