I posted the Fed's 2Q 2000 list of persons "who have chosen to expatriate". Find it via: http://www.frissell.com/taxpat/taxpats.html Most interesting entry? A "person" identified by the Feds as: REINSURANCE, LTD.............. RBC............. Presumably Royal Bank of Canada's reinsurance subsidiary in Ireland & Barbados: http://www.rbcinsurance.ca/ I wonder if they know they've renounced? DCF