My phone rings a lot more these days with U.S. life insurance professionals calling and saying, “I’ve got an opportunity to work with a foreign client. What do I need to know?” Just a couple of years ago, this rarely happened. For years, high net worth foreigners wanted little to do with the United States. Sure, they enjoyed vacationing in the U.S. and sending their children to American schools but did not want to be connected to or tied to the U.S. tax system.  These wealthy