Moving to the US will usually open the individual up to exposure under the US estate and gift tax system, so it’s important that the individual coordinates their US and UK estate plan”. 

That's according to Womble Bond Dickinson's James Radcliffe, who offered his advice, along with Womble Bond Dickinson (US)'s Phyllis Guillory, if you're a UK national seeking to set up permanent residence in the US. 

Read more in the article by The Telegraph here.