eSign PDF for Administrative Simple

AirSlate SignNow is a digital signature platform that provides a simple eSigning solution for businesses and individuals. It enables users to send, sign, and manage documents seamlessly in a secure environment. With its intuitive interface, anyone can easily navigate the eSigning process without extensive training.

Pricing for airSlate SignNow varies based on the plan you choose, with options tailored to different business needs. The platform offers a cost-effective solution that starts with a free trial to help users explore its features. Simple eSigning doesn't need to be expensive, and SignNow makes it accessible for all.

AirSlate SignNow includes a variety of features designed for efficient eSigning, such as templates, custom branding, and team collaboration tools. The platform allows for simple eSigning in just a few clicks, streamlining the document workflow for users. Additionally, it provides tracking and reminders to ensure timely completion.

Yes, airSlate SignNow is compliant with major legal standards, including ESIGN and UETA Acts in the United States. This guarantees that simple eSigning meets the legal requirements for valid electronic signatures. Users can confidently sign documents knowing they are protected by law.

AirSlate SignNow easily integrates with various third-party applications, enhancing its functionality and user experience. Whether it's CRM systems, cloud storage, or productivity tools, the platform supports seamless integration for a simple eSigning process. This flexibility allows businesses to customize their workflows as needed.

With airSlate SignNow, businesses can signNowly enhance their document management processes through features like automated workflows and real-time collaboration. This simplifies document handling and ensures that the simple eSigning process is quick and efficient. Users can store and retrieve documents with ease, saving valuable time.

AirSlate SignNow caters to a wide range of industries—including real estate, healthcare, finance, and education—by providing a simple eSigning solution that meets diverse requirements. Businesses looking to streamline their document processes and reduce turnaround times will find value in this platform. Its versatility allows it to adapt to various workflows effectively.

The term “Electronic commerce” (or e-Commerce) is use of an electronic medium to carry out commercial transactions. Most of the time, it refers to the sale of products through Internet.Definition of E-commerce: Sharing business information, maintaining business relationships and conducting business transactions using computers connected to telecommunication network is called E-Commerce.In a nutshell e-commerce is the process of buying and selling of produce and products by electronic means such as by mobile applications and the Internet. E-commerce refers to both online retail as well as electronic transactions. E-commerce has increased in popularity enormously in the last decades, and in ways, it is replacing traditional brick and mortar stores.E-commerce allows you to buy and sell products on a global scale, twenty-four hours a day without having the same overheads as you would with a brick and motor store. For the best marketing mix and the best conversion rate, an E-commerce venture will also have a physical presence, this business is known as a click and mortar store.APPLICATIONS OF E-COMMERCE:The applications of E-commerce are used in various business areas such as retail and wholesale and manufacturing. The most common E-commerce applications are as follows:Online marketing and purchasingData collection about customer behavior, preferences, needs and buying patterns is possible through Web and E-commerce. This helps marketing activities such as price fixation, negotiation, product feature enhancement and relationship with the customer.Retail and wholesaleE-commerce has a number of applications in retail and wholesale. E-retailing or on-line retailing is the selling of goods from Business-to-Consumer through electronic stores that are designed using the electronic catalog and shopping cart model. Cyber mall is a single Website that offers different products and services at one Internet location. It attracts the customer and the seller into one virtual space through a Web browser.FinanceFinancial companies are using E-commerce to a large extent. Customers can check the balances of their savings and loan accounts, transfer money to their other account and pay their bill through on-line banking or E-banking. Another application of E-commerce is on-line stock trading. Many Websites provide access to news, charts, information about company profile and analyst rating on the stocks.ManufacturingE-commerce is also used in the supply chain operations of a company. Some companies form an electronic exchange by providing together buy and sell goods, trade market information and run back office information such as inventory control.Online AuctionCustomer-to-Customer E-commerce is direct selling of goods and services among customers. It also includes electronic auctions that involve bidding.E-BankingOnline banking or E- banking is an electronic payment system that enables customers of a financial institution to conduct financial transactions on a website operated by the institution, Online banking is also referred as internet banking, e-banking, virtual banking and by other terms.Online publishingElectronic publishing (also referred to as e-publishing or digital publishing) includes the digital publication of e-books, digital magazines, and the development of digital libraries and catalogs.Online booking (ticket, seat.etc)An Internet booking engine is an application which helps the travel and tourism industry support reservation through the Internet. It helps consumers to book flights, hotels, holiday packages, insurance and other services online. This is a much needed application for the aviation industry as it has become one of the fastest growing sales channels.

Here are some I find useful and fun:Instead of "Ctrl, Alt & Del", press "Ctrl, Shift and Escape" to get straight to the task-manager in Windows.If you want to download a Youtube video, just add "ss" to the URL between www. and Youtube.The program DeTune will transfer all of the songs from an iPod/iPhone and put them on you computer.If you search "do the harlem shake" on YouTube the page itself will do the harlem shake.(This one's just for fun)The "Hola Unblocker" extension on Google Chrome will allow you to access to UK version of Netflix; thus unlocking many more shows and movies.Need to focus on studying? Screen Time is an app that lets you limit the time you use on your iphone or ipad. Set the time, press start and when it expires it closes whatever you were doing.If you play YouTube videos through Safari you can still listen to them with your phone's screen turned off.Replace the "en" in a Wikipedia link with "simple" to strip away the complex and mostly irrelevant information on the page.Accidentally erase something you just typed on your iPhone? To undo that, just shake it!1. Go to Google and type in "50 most popular women" 2. Click on the first link 3. Check out #7 xDTo move frame by frame on Youtube, pause the video and then use J or L to go backward or forward respectively.Just in case something caught your attention then I am Rohan Bhatia.You could have gone anyway.

I have assisted several hundred Americans to renounce/relinquish their US citizenship for the past 27 years. For many individuals, it comes as a surprise to them that they have US citizenship and they do not know what the tax and financial ramifications are of US citizenship on themselves, their family and their executor.The first step for many who think they MAY be US citizens is to confirm same and begin to understand the tax ramifications of this discovery. I cover those issues here David S. Lesperance's answer to I was born in Canada by an American mother, so am I an American citizen?Once an individual understands that they are a US citizen AND that status is accompanied by very specific tax and financial filing obligations, then the individual should closely examine the pros and cons of keeping US citizenship.The first step is to contact a qualified accountant to understand the cost of bringing themselves into compliance. Without being in compliance, renunciation by itself is worse than useless in dealing with prior and future tax liability.I do not do compliance work, but have watched the results of countless clients who I advised to go through this step. Almost universally, the individual had vastly overestimated the cost (in professional fees and actual tax liability) of coming into compliance. This was because they were frightened by on-line forum hysteria; had assumed the imposition of an Exit Tax (Expatriation Tax) and also had not taken into account Foreign Tax Credit for the tax that they had paid to their current country of tax residence.Once one knows the actual cost of coming into compliance (accounting fees, tax, interest penalties (if any)) then one needs to add on the cost of expatriating ($2350 Expatriation Fee; possibly the imposition of Expatriation Tax if they are considered a “Covered Expatriate” after their accountant complete a draft https://www.irs.gov/pub/irs-pdf/...; and then finally possibly legal fees to assist in the process).Once one has the cost of renunciation, then one needs to access the value that they place on US citizenship. Setting aside blind patriotism for a moment and looking at practical issues, the value that one places on retaining depends greatly upon their position in life. Here are three different examples:A) 24 Year Old US citizen graduating in Masters or Computer Science or Finance. Unmarried and childless: Given that this person is at the start of their career, they would probably place a great emphasis on the value of their uninhibited ability to work (at least in the beginning of their career) in these fields in the US. Undoubtedly, employment opportunities are signNow. They may also want to be able to pass on US citizenship to their future children;B) 64 Year Old Canadian Citizen who was born in the US but moved to Canada when a young child: This person would essentially think of themselves as primarily Canadian. Their career and child rearing life periods are over. They may view the future avoidance of on-going compliance and hassle of remaining a US taxpayer in the Foreign Account Tax Compliance Act - Wikipedia era to be worth more than retaining a US citizen;C) 45 Year Old HNW Venture Capitalist: This person is weighing on an on-going basis the value of being in the US for business versus the on-going and future (estate) tax liability. This person may not be ready to expatriate at this time, but is prudently getting a Back Up Plan in place to allow them to execute a renunciation if and when they deem appropriate for them. (Peter Thiel, Trump Adviser, Has a Backup Country: New Zealand; How Today’s Rich Families Are Different; Lesperance & Associates " Could the loss of carried interest double your tax bill?)Once an individual has determined that for them, compliance and renunciation is appropriate, then they have to decide if it is worth while to retain legal counsel to assist or try and do it themselves. One might want to retain legal counsel if there is a matter of required co-ordination with tax counsel and accountants because one is subject to the Expatriation Tax Regime. In addition, there is sometimes a co-ordination and timing issue for setting up the Renunciation Interview. Finally, some individuals determine it worthwhile to have an experienced advisor make sure that the paperwork is properly completed and that they are properly prepared for the interview questions and future US border official questions. Those who retain counsel are individuals who believe that the cost of fees is minimal compared to the cost of not doing their expatriation and departure from the US tax system properly.Whether retaining counsel or not, the renouncing individual or their counsel, needs to schedule an appointment with US Citizen Services at a US mission outside of the US. At that interview, a US Consular official will go through various paperwork. Although many missions have their own specific additional forms, they all must complete this documentation (7 FAM 1260 RENUNCIATION OF U.S. CITIZENSHIP ABROAD).Once the renunciation interview is completed at the US mission, then the individual is no longer a US citizen under US law. However, in order to also get out of the US tax system, it is necessary for them to file the IRS 8854. A signNow portion of which is an attestation that they are fully up to date and compliant with their US tax obligations. They will also need to file a terminal US tax return and appropriate filings such as Report of Foreign Bank and Financial Accounts (FBAR) for the short year from January 1st to their date of renunciation.The final step in the process is that the US Mission will forward the documentation that it receives to the State Department in Washington. Officials there will review the material to ensure that the renunciation was properly completed. If so, then they will issue a Certificate of Loss of Nationality - Wikipedia(https://eforms.state.gov/Forms/d...) confirming that the individual ceased to be a US Citizen as of the expatriation interview date.Note: Relinquishment of US Citizenship: In certain specific cases, an individual can demonstrate BOTH a potentially relinquishing act AND an intention to relinquish US citizenship (Advice about Possible Loss of U.S. Nationality and Dual Nationality). If the individual meets this standard then they might be able to claim that they lost their US citizenship (and therefore basis for tax liability) at a much earlier date. In these types of cases it is definitely worth retaining experienced counsel to determine a) if you have a proper potentially successful case; and b) properly file a relinquishment claim. Relinquishment applications take much longer to process (and therefore determine if successful) BUT may have great financial value if possible and every effort is made toward success. Unfortunately, I have seen many cases filed which were either weak or dead at the outset or poorly documented. The individual was often under the mistaken belief that they had lost their US citizenship (and US tax liability) until their application was ultimately rejected. Given that such cases can take a minimum of a year and often 2 or more years to be reviewed and assessed, it is critical to know at the outset whether an application is potentially viable.Note 2: Return of US Passport until CLN is issued:I want to thank Chris-Garcia for bringing up a very interesting point in the comments section. A few years ago, the State Department revised the Foreign Affairs Manual - WikipediaThe State Department said that a potential renunciant may, if they request, retain their US passport for immediate travel back to the US. (7 FAM 1227 e (4), and then required to surrender same when their renunciation is approved.Here is the specific language:(1) 7 FAM 1229 provides guidance on disposition of citizenship-related documentation;(2) The post should obtain any and all valid U.S. passport(s) of the individual when the individual executes either Form DS-4080, Oath of Renunciation of the Nationality of the United States, or the statement of voluntary relinquishment portion of Form DS-4079, Questionnaire: Information for Determining Possible Loss of U.S. Citizenship;(3) The post should not cancel the U.S. passport, but rather retain the passport in a secure location until the approved CLN is received back from CA/OCS/ACS;(4) If the intended expatriate advises the post that he or she needs the U.S. passport immediately because of intended travel to the United States, the consular officer should return the passport to the individual for such travel only until the loss of nationality case is approved. When post receives the approved Certificate of Loss of Nationality for the individual, post should inform the individual to appear in person at post to return the passport and receive the CLN. The CLN should not be provided to the individual unless the passport is returned. If the individual reports the passport as stolen or lost, applicable procedures should be followed;(5) If the intended expatriate advises the post that he or she needs the U.S. passport immediately because it contains valid foreign visas, the post may cancel the book in accordance with 7 FAM 1300 Appendix Z, “Cancelation of Passport Books and Passport Cards.” Do not damage the entry/exit or visa stamp or foreign visas;(6) When the approved CLN is received, the post should cancel the passport. The canceled passport may be returned to the expatriate upon request. If the expatriate does not desire the canceled passport the post may locally destroy non e-passports. Canceled e-passports should be sent to the Bureau of Consular Affairs, Executive Office, General Services Division (CA/EX/GSD) (under cover of a memo) at the following address:Mr. Garcia then posed the question of what would happen if, when the renunciation is finally approved, he just continue living in the US? What if he held no other nationality? Can he be deported from the US as an illegal immigrant?The first thing to understand is that someone who is renouncing their citizenship is exercising a right that they have. This is in dramatic contrast to a foreigner who is asking an American official to exercise their discretion to grant them a visitor visa.While the FAM uses the wording “approves” the CLN (Certificate of Loss of Nationality - Wikipedia), it more accurately describes the administrative process of ensuring that when the applicant renounced their US citizenship, that it was done properly. If the State Department confirms that the applicant properly exercised their right to renounce, they “confirm” same by issuing a CLN, which is the US government’s confirmation that the individual ceased to be a US citizen as of the date of the renunciation appointment. In short, under US law, the individual ceases to be a US citizen at the moment that they sign https://eforms.state.gov/Forms/d... in front of a consular officer at a US mission outside of the US. The later issuance of the CLN is simply the US government confirming an existing state of fact (i.e. that the person had ceased to be a US citizen as of that moment).From a practical viewpoint, when an individual walks out of the US mission, they can immediately seek entry into the US as a visitor IF they were a Canadian citizen or British Overseas Territories citizen - Wikipedia -Bermuda (without requiring a B1/B2 visa) OR IF they were a citizen of a Visa Waiver Program - Wikipedia country. Over the years, I have had countless clients do exactly this.A practical difficulty arose when the individual only was a citizen of a country which required a US Visitor B visa - Wikipedia. These individuals would need to apply for this visa from the Visa Section in a US mission abroad. US visa officers cannot consider applications for visas from US citizens and the only evidence that they would accept that the individual was no longer a US citizen is a CLN! This meant that those individuals would effectively be unable to try and travel to the US until the CLN was issued which was a minimum of weeks and over the last decade has sometimes taken well over a year to process. To deal with this problem, the State Department created this particular section.Mr. Garcia brings up some issues which are in practice not really going to happen. This is because it is difficult (I would say extraordinarily unlikely) that an individual is going to be able to renounce without providing proof of another non-American citizenship (https://www.quora.com/Could-a-gr...).Furthermore, one of the key reasons that people renounce their US citizenship is to sever their future US tax liability. If they renounce but continue to be physically present in the US, they will remain a US taxpayer as a result of the https://en.wikipedia.org/wiki/Su..., thus defeating the purpose of expatriating.Of course, if they are a foreigner who overstays their visitor status, they are in the same position as an illegal immigrant. However, the obvious question is what would ever be the reason that a person would pay a $2350 fee to renounce their US citizenship thereby forgoing the legal ability to live in the US and receive benefits all in exchange for the experience of being an illegal alien.However, while this section would benefit that subset of US expatriates who needed a visa during the CLN “gap period”, it also raised some signNow potential tax issues. This is for the simple fact that a US passport indicates that the holder is a US citizen and therefore by definition still a https://www.irs.gov/individuals/...). If the individual did accept and use the US passport after the date of renunciation, this could later bring into question their position that they cease to be a US taxpayer as of the date of renunciation appointment. In short, this is a poisoned chalice for those who are expatriating as part of a tax plan and yet another one of the many demonstrations as to why this is not a DIY exercise.

Choosing the right Learning Management System for the deployment of your eLearning courses might seem like a daunting task. Care to find out about the best Learning Management Systems the eLearning industry has to offer?The Best Learning Management SystemsThe Learning Management Systems market is expected to be worth over $7 billion in 2018 [1]. The highest proportion of revenue contribution is expected to be generated in North America [3]. 41.7% percent of global Fortune 500 companies now use some form of educational technology to instruct employees during formal learning hours [2]. By 2019, roughly half of all college classes will be eLearning-based [2]. It is more than obvious that eLearning has revolutionized and changed the way that we look at knowledge and skill acquisition. As a result, there is a great interest for Learning Management Systems (LMSs) to systematically implement and manage eLearning. However, there are a thousand plus LMS vendors and too many Learning Management System features to choose from. This is where eLearning Industry comes in!eLearning Industry helps you find, choose and compare the eLearning Industry's Top LMS Software.There are tons of things to consider when it comes to opting for the right Learning Management System. One of the most prominent dilemmas regarding Learning Management Systems is the choice between cloud-based deployment and open source license. Even after deciding what type of deployment or license you are going to go with, there are many other things to consider as well. Pricing models, specification support, customer type and additional features are factors you should pay attention to if you want to make the right Learning Management System choice.Need help finding the right Learning Management System? We’ve got you covered. Here is a comprehensive list of the best Learning Management Systems in the market. You can also get an LMS quote tailored to your needs in as little as 3 minutes. This simple 5-step process will help you find the Learning Management System that works best for you. Whether it's your first time with a Learning Management System or you are looking to transition from your current Learning Management System, we are here to help.15 Top Cloud-Based Learning Management Systems1. signNow Captivate PrimeOne of the most effective cloud-based Learning Management Systems. Full control over the eLearning course’s setup, delivery and learner progress tracking along with functional features such as the Fluidic Player that take learning to the next level. Free 30-day trial available.Fluidic Player And Intuitive DashboardThis is signNow’s almighty player that supports any file type including PDFs, videos, PPTs, DOCX, SCORM, AICC and xAPI-compliant packages. The Fluidic Player allows for on-the-go note taking as online learners are going through the materials. This feature enhances knowledge acquisition and aids in revision. A fully functional dashboard informs online learners regarding pending and completed tasks or their performance compared to their fellow colleagues.Online, Offline And MobileLearning at all times. This phrase captures the true potential of Captivate Prime which gives online learners full flexibility as to their learning pace. Content can be downloaded and accessed offline and the Learning Management System will automatically sync and track progress during the next login.Setup And ManagementCaptivate Prime is great for both online learners and online facilitators. Unique features such as the Smart Enroller enable eLearning professionals to quickly and effectively assign roles and activities. Content organization into modules, courses or even whole curricula is a breeze thanks to inbuilt LCMS functionality.Plans And PricingVarious Premium Options AvailableCaptivate Prime utilizes a per-registered user pricing model. The price is $4 a month for every registered learner with a minimum number of 10 users in order to get the license. For more pricing information check their website.Read signNow Captivate Prime reviews and discover how other eLearning Industry community members have experienced the software.2. Docebo LMSHighly acclaimed Learning Management System, endorsed by reputable companies such as Thomson Reuters, Bloomberg and Sharp. Docebo’s Learn, Coach and Share philosophy is fully reflected in its practical features. Free 14-day trial available along with the ability to schedule a demonstration.Engaging Gamification And ILT Classroom Training FeaturesDocebo is an ardent supporter of the importance of gamification in learner engagement. Badges, awards and rankings are applied to increase involvement and course success.Web Conferencing And Third Party IntegrationDocebo can be utilized together with various video conferencing tools such as signNow Connect, Big Blue Button, Blue Jeans and SkyMeeting to name some. Docebo’s API enables users to easily integrate third-party applications into the LMS without any additional hassle.Certification Design And eCommerceDocebo’s user-friendly interface allows course designers to effortlessly manage content for certification testing and retraining. The Docebo LMS Online Training Software can be utilized for selling courses online.Plans And PricingPlans Per Active UserPricing packages start from $370 per month or $3,700 per year for 1000 active users and extend up to 300 active users for $920 per month or $9,200 per year. For more increased needs there is the Enterprise package with additional features.Check Docebo LMS’s customer reviews!3. Talent LMSTalent LMS promises effective eLearning and the truth is it delivers. One of the easiest to use cloud-based Learning Management Systems in terms of course management features, learning delivery and white-labeling that’s also enterprise-friendly.Mobile Accessibility, Analytics And CustomizationResponsive design enables Talent LMS to be accessed from any mobile device including iPad, iPhone and Android eliminating all space barriers. It also provides easy-to-understand analytics reports that inform online facilitators about all aspects of their courses. eLearning course designers have great customization potential with Talent LMS including a custom domain, logo and theme.Content Interoperability And Course ManagementTalent LMS makes it easy to integrate already owned material into the LMS. Support for the latest industry standards, namely SCORM & Tin Can.Blended Learning, Communication And Enterprise ReadinessSupport for both ILT or blended learning. Abundance in communication and organization tools to include video conferencing, calendar, personal messages and discussion forums. Mass actions enable automated administrative functions. Course marketplace offers pre-made materials on numerous topics.Plans And PricingNumerous Premium Options AvailableFree version option limited to 5 users and 10 courses. Great choice in features per membership plan, as well as choice between monthly or annual pricing packages. Small package starts at $29 per month for support of up to 25 users and unlimited courses. For further pricing options check their website.Check other eLearning Industry community members' reviews about Talent LMS here.4. The Academy LMSGrowth Engineering, the learning provider of the year 2016 in the UK, has developed their platform with the intention to make it one of the most gamified and engaging social Learning Management Systems.Intuitive Learner DashboardThe Academy LMS’s responsive interface allows easy access from any device. It includes detailed to-do lists that inform learners on tasks and activities, as well as an open library containing all the required content organized in a neat way.Gamification And EngagementGrowth Engineering’s Learning Management System utilizes game mechanics to increase engagement levels. Badges and leaderboards are some of the elements adopted that keep online learners coming back for more.Assessments And Classroom ManagementThe LMS comes equipped with a great assessment toolkit, as well as features that allow a manager to intervene manually or schedule automatic interventions for any actions that need to be done. Classroom management features support both instructor-led training and blended learning along with mobile support and a calendar for task scheduling.Plans And PricingDirect Contact RequiredFor specific information on premium subscription plans and pricing options contact them directly through their website.Read what other members in the eLearning Industry community say about The Academy LMS.5. ExpertusONEA Learning Management System with application in numerous industries such as Energy and Utilities, Retail, Software and Technology as well as Manufacturing.Great Mobile Application FeaturesExpertusONE Mobile offers offline sync for SCORM content and a great mobile-friendly interface. Voice-based search, location mapping, an integrated eCommerce tool, as well as great mobile analytics are some of the features that make the ExpertusONE mobile app so effective.Reporting ToolIt’s called ExpertusONE insights and it gives you access to learner statistics such as individual learning progress and knowledge asset demand, as well as the ability to write reports on them.Built-In Virtual Conferencing ToolNo need for third party web conferencing tools here. With ExpertusOne meetings you can host meetings or throw lessons right from the comfort of your LMS. Private and public chats during online lessons enable both individual or group assistance and eLearning content sharing.Plans And PricingDirect Contact RequiredFor specific information on premium subscription plans and pricing options contact them directly through their website.Check the latest reviews about ExpertusONE!6. AdministrateAward-winning cloud-based Learning Management System with multi-lingual support features, SCORM compliance and full responsiveness for use on any mobile device.Multi-Lingual SupportHindi, Spanish, Japanese, Arabic, Russian, Chinese, German, Portuguese, French to cover the world’s most widely spoken languages.Customization And ReportingAdministrate has great reporting tools that allow you to filter the type of data you wish to include. It also boasts great variety in themes and colors that allows you to customize the layout of your Learning Management System.Plans And Pricing2 Premium Options AvailableThe entry level pricing plan is called Basic and costs $50 for every administrator of the Learning Management System and $2 for every active online learner if billed annually. Annual billing for the plus plan amounts to $75 per month for every administrator and $2 per month for every active online learner. A customized enterprise plan is also available.Wondering how others are experiencing the software? Read Administrate reviews here.7. DokeosWith great know-how in LMS implementation in industries such as Healthcare and Manufacturing, Dokeos constitutes one of the most professional Learning Management Systems in the market.Dokeos Manager10 language availability, portal customization, quiz scenarios, feedback and a great deal of social learning tools to include forum, wikis and surveys are some of the features Dokeos Manager offers. It also enables online facilitators to upload SCORM compliant courses they already have or share documents publicly or privately via Dropbox.Dokeos LiveThis is a great HD audio and video communication tool online facilitators can use to host online lessons. It does not require any downloads. You can also insert whole Powerpoint presentations to show your online learners as well as make annotations as you go. Some online learners could not be online for your online lesson? Not a problem. You can make recordings of your online lessons for all those absentees.Dokeos GameExtremely fun and learner engaging tool that transforms you into a video game designer. You can involve your learners by means of 3D branching scenarios and evaluate their soft skills. You can also export the games you designed into any other SCORM compliant Learning Management System.Plans And Pricing3 Premium Options AvailableDokeos Manager costs $100 per month for the smallest user category of 1-50 users. Dokeos Live starts at $90 for 1-10 users and Dokeos Game costs $200 per month for 1 author.Read what Dokeos customers are saying.8. PROPEL Enterprise + DistributeA full-fledged Learning Management System plus distribution software that takes care of both managing your learners as well as growing your prospective clientele.DistributionWhat makes PROPEL stand out is its great distribution features that enable eLearning course professionals to extend their clientele and sell their courses through both B2B and B2C channels.Business Support ServicesPROPEL also offers business analytics and strategic planning tools as well as financial services and reporting features toward sales increase of your eLearning courses.Plans And PricingVarious Premium Options AvailablePricing packages start from $25,000 and vary according to plan purchased.Check PROPEL Enterprise + Distribute reviews!9. LearnUponThis is a highly effective cloud-based Learning Management System with numerous great qualities regarding integrations, security and scalability, as well as mobile learning features.IntegrationLearnUpon comes with functional integration features such as API, SSO and Webhook. LearnUpon can also be directly integrated with Salesforce so users will be able to use it from within the Salesforce dashboard.Security And ScalabilityHTTPS TLS data encryption ensures maximum security. LearnUpon upholds high scalability standards and services thousands of LMS users without any performance issues.Mobile LearningLearnUpon’s responsive design guarantees optimal performance regardless of device. The iOS application is already available offering detailed learner progress and completion data with data re-syncing when going from offline back to online mode.Plans And Pricing3 Premium Options AvailableThe Bronze pricing plan is offered at $249 per month billed annually and can support up to 100 users per month and 1 sub-portal. The Silver plan runs at $499 per month billed annually and supports up to 500 users and 5 sub-portals. The Gold plan is the most popular option. It can be purchased at $749 per month billed annually and includes 1000 user support and 10 sub-portals.Check LearnUpon reviews and discover how other eLearning Industry community members have experienced the software.10. Fuse UniversalFuse is a Learning Management System built upon a content management platform that contributes to an increase in online learner engagement as well as catering to all online learner styles due to its unique features.Innovative Communication And Customization FeaturesThe only Learning Management System that has its own chat with all the functions of a regular chat. What’s more, Fuse offers great customization potential for both the LMS and the community.Analytics, Reports And eLearning Content UploadingFuse offers a wide range of data analytics features that can be tailored to the needs of each user. Reports can also be fully adapted to user preferences. Fuse boasts a world’s first in content uploading. eLearning ontent can be directly uploaded from either the web or mobile application or the desktop.Plans And PricingDirect Contact RequiredFor specific information on premium subscription plans and pricing options contact them directly through their website.11. G-Cube LMSCompanies such as Suzuki, Toyota, and Sony trust G-Cube LMS with their online training needs due to its ease of use, high standards of customization and a great deal of additional features.SCORM And Tin Can ComplianceG-Cube LMS is compliant with SCORM 1.2 & 2004 and Tin Can (xAPI) following the latest industry standards.Social ToolsDiscussion boards, Wiki, Blog, Announcement, and Survey capabilities along with the ability to connect G-Cube LMS with Facebook, LinkedIn, and Twitter comprise the “social” potential this Learning Management System has.Domain ManagementIf more than one clients are using the LMS, users can create sub-domains within the LMS and customize them.Virtual Classroom FeaturesPromoting online collaboration to the fullest, G-Cube LMS offers features such as unified telephony, video conferencing, whiteboard, screen sharing, document sharing, surveys, and assessment and VoIP.Plans And PricingDirect Contact RequiredFor specific information on premium subscription plans and pricing options contact them directly through their website.Read what other members in the eLearning Industry community say about G-Cube LMS.12. GnosisConnectInfoPro puts client satisfaction at the forefront of their efforts and this is evident in the testimonials section in the Enterprise section of their website. GnosisConnect is one of those Learning Management Systems that get the job done. Available in both cloud-based and SaaS version.Content Support And CustomizationGnosisConnect supports all the major file types including SCORM, Powerpoint, PDF and mp4. It also offers the potential for branding customization such as logo importing and personalized themes. Customizing an online training course to address the learners’ respective needs is also viable.Email Support And Certification AssessmentsThe ongoing support feature might definitely come in handy, especially during the early days of implementation. GnosisConnect also enables the design of assessments for compliance testing.Plans And PricingDirect Contact RequiredPricing packages start from $299 and vary according to plan purchased.Check the latest reviews about GnosisConnect!13. AgyliaLooking for a cloud-based Learning Management System with great mobile learning potential, social learning features and multi-portal learning solutions for various audiences? Agylia will probably be to your liking. Their well-known client companies, such as Deloitte and Microsoft can vouch for that.Mobile ApplicationsiOs, Android and Windows device users, good news! As Agylia users you will be able to have a seamless experience whatever device you are on. Not being online doesn’t mean your learning experience is over. Agylia tracks offline activities and re-syncs to showcase your progress the next time you’re online. You will be able to access SCORM and Experience API courses even in offline mode. Push notifications will make sure you never miss an important event or deadline.ScalabilityAgylia can service a great number of learners without any compromise in performance. The way they achieve that is by cloud content delivery network configurations that establish content delivery to learners is made by servers close to them. This guarantees optimal response times for online learners.Extended EnterpriseOnline training is sometimes not limited to internal audiences. With this Learning Management System you can deploy various independently branded sub-portals to get all your audiences up to speed on your latest training requirements.Plans And PricingDirect Contact RequiredAgylia utilizes a sliding price model. The more the active LMS users are the more affordable the price plan is. For specific information on premium subscription plans and pricing options contact them directly through their website. Free trial version also available.Wondering how others are experiencing the software? Read Agylia reviews here.14. MATRIX LMSMATRIX LMS is a cloud-hosted Learning Management System from CYPHER LEARNING, with a comprehensive set of features, an intuitive user interface. The LMS is available in 40+ languages and has a responsive design with mobile apps for Windows, Android, and iOS.Essential features for businessesMATRIX provides indispensable features for companies such as automation, gamification, e-commerce, compliance, learning paths, content authoring, a fully customizable visitor portal, and more.IntegrationsMATRIX integrates with a wide variety of systems, including Google drive, OneDrive, Office 365, G Suite, Calendars (iCal), PayPal, Stripe, Credit Card Processing & Payment Gateway: Accept Payments Online, PayU biz, PayU Latam, Zapier, GoToMeeting, Zoom, WebEx, and more.Plans And PricingMATRIX plans range from $129/month (yearly billing) for 50 active students, to $11999/month for 20,000 active students. There is a wide variety of plans available suited for every budget. There is a discount for yearly billing. There are no setup fees, cancellation fees, storage fees, bandwidth fees, support fees, or other hidden costs.Read what MATRIX LMS customers are saying.15. Absorb LMSAbsorb LMS advertises ease of use as its strongest selling point and with good reason. Its nicely laid out interface makes complete sense from the very first look.ScalabilityThis Learning Management System can fulfill your organization’s training needs from its infancy days and on. Bandwidth, security, redundancy, system capacity, backups, and concurrent usage issues are all handled by Amazon Web Services to make sure your online training program runs smoothly as your company grows.Tech SpecsAbsorb LMS runs on HTML 5 thus eliminating the need for extra plugins or players, whatever the device. It supports all browsers and features RESTFul API and Single Sign-On (SSO) API enabling online learners to reduce the amount of logins required.Mercury Module’s BillboardThat’s a superb feature that allows you to put together banners and push them to your online learners' dashboard to advertise your online training courses or an upcoming event.Plans And PricingDirect Contact RequiredAbsorb LMS makes use of a tiered usage-based pricing model. For specific information on premium subscription plans and pricing options contact them directly through their website.Check here reviews about Absorb LMS by other eLearning Industry community members.5 Top Open-Source Learning Management Systems1. MoodleMoodle is widely known among open-source LMS solutions. It features detailed guides on how to set up your own Learning Management System, tips on how to create online training courses and teach with Moodle, as well as a large community of Moodle users who interact on various topics. Most importantly, it’s entirely free of any charge and comes with a mobile application as well.Detailed GuidelinesMoodle features extensive tutorials on various aspects of Learning Management System use including installation, teacher and administrator quick guides, course setup and learner progress tracking, activity setup, as well as mobile application guidelines.Moodle CommunityThis open-source Learning Management System comes with a forum that covers tips and best practices on a plethora of topics ranging from installation and upgrading all the way to teaching best practices and a comprehensive glossary of terms.Download SectionMoodle’s download section offers a great deal of additional plugins for activities and themes.Plans And PricingNo Premium Options AvailableMoodle does not require any subscription money.Check the latest reviews about Moodle!2. EliademyEliademy has a sophisticated interface and a lot of features that are usually found in cloud-based solutions. It also has a free version packed with great tools to get you going on the development of your eLearning course.Course Editor And Online MultimediaThis open-source Learning Management System is highly automated and all you have to do is provide the online training materials. You can also upload ready-made materials you may already have along with Youtube videos, online training content from Slideshare or Prezi and content from 160 other sources as well.Marketplace, CertificatesEliademy has a whole section dedicated to already existing courses. Some of them are free, some others require an enrolment fee. You can also offer a certificate upon course completion in either an online copy or a printed copy. Your certificates can also be shared on Linkedin or various other social media.Plans And Pricing1 Premium Option AvailableFor $5 per month you can remove all ads, host unlimited webinars, customize your completion certificates and get 10% commission rate for course sales.Check Eliademy ’s customer reviews!3. Forma.LMSThis free open-source Learning Management System focuses exclusively on online training as opposed to other Learning Management Systems that target academic training as well.Classroom ManagementForma.LMS empowers online facilitators in controlling every aspect of a course including attendance, different locations for each online training meeting or scheduling with their online calendar feature.Reports And Talent ManagementYou can create reports on online learner performance as well as course statistics and directly export them to Excel or send them to specific online learners. What’s more, you can also produce skills gap analysis to monitor and assess the skills of your online learners.Plans And PricingNo Premium Options AvailableForma.LMS does not require any subscription money.Check what Forma LMS users are saying.4. ILIASThis open-source Learning Management System was the first one to be SCORM 1.2 and SCORM 2004 compliant. It is generally praised for its versatility, customization options, scalability and responsive design that functions on any device.Customization And ScalabilityILIAS is signNowly customizable in terms of themes, elearning scenarios as well as the parameters you can specify for each user to modify. ILIAS also has great flexibility in the number of users it can support ranging from a few to a few thousand.Industry Standard ComplianceSCORM 1.2, SCORM 2004, LOM metadata. IMS QTI Test &Assessment. XML, CSV and Excel exports. IMS LTI for external application embedding.Pricing And PlansNo Premium Options AvailableILIAS does not require any subscription money5. OpignoSCORM 2004 and Tin Can (xAPI) compliant open-source Learning Management System with great efficiency in terms of roles and course management, integration and collaboration tools as well as eCommerce features.Collaboration And Integration ToolsChat, learner workspaces, to-do lists, personal messaging system, file sharing, screen sharing and recording comprise some of the collaboration features of Opigno. As far as integration goes the list is equally long. SCORM 2004, Tin Can (xAPI), Apache Solr, LDAP (Active Directory) and CAS, H5P integration is offered by Opigno.Course ManagementOpigno is a great open-source Learning Management System when it comes to course management. You have features like public and private course catalogues, automatic certificate creation, as well as in-house meetings management.Plans And Pricing2 Premium Options AvailableOpigno offers a private cloud version. The Business pricing plan starts at $35 per month for up to 10 users and 20 GBs of disk space. The Corporate plan starts at $140 per month for up to 50 users and offers 100 GBs of disk space. However, a free open-source version is also available.Read Opigno reviews and discover how other eLearning Industry community members have experienced the software.There are so many Learning Management Systems out there that the task of finding the right one can prove to be quite difficult. This list contains the best solutions the Learning Management System market has to offer. If used right it can signNowly aid you in addressing the respective needs of your online learners. If you have a preference for a specific learning management system make sure to submit a review in our Learning Management Systems directory.Also, don't forget to create a free listing in our top Learning Management Systems directory. The process is quite simple and it won't take more than 3 minutes of your time.Last but not least, make sure to check out our new Free eBook: Successful Learning Management System Implementation to discover what the best Learning Management System experts had to contribute on the subject.ReferencesLearning Management Systems (LMS) Market Worth $7.83 Billion by 2018 Forecasted in Markets and Markets Recent Report.Top 10 e-Learning Statistics for 2014 You Need To KnowThe Top eLearning Statistics And Facts For 2015 You Need To Know

E-Learning, as a means for making educational resources accessible to learners, is still ripe with promise.In practice, the complaints are generally around a devolution of something noble (learning) and how its been commoditized (the e-learning your people might be complaining about).Consider this from designer's perspective (which requires a little bit of history for context).  In 2000, there was this thing called e-learning in which digital objects called we also sometimes call e-learning (I'll call it "content") was supposed to work in "learning management systems."  This distinction is important. Outside of an LMS, we might have called this Web-based Training (WBT), which was the move to the web from native applications and content that operated on your computer's desktop (CBT).There were challenges that went with the mysterious thing called e-learning: it was very difficult to swap content out of one system into another, which was forcing lock-in to vendors as organizations were adopting learning content that was tethered to the systems that tracked it.  Hence, out of the many examples of e-learning and the systems that were tracking them (as well as a number of standards that were in place), a framework called the Sharable Content Object Reference Model emerged as a de facto standard, and it accelerated adoption of a particular framing of how e-learning was defined.By 2002 there were many adopters who understood how to design and develop content that worked in this framing of e-learning, which was when e-learning really took off because there were heuristics, other patterns of design and development that accelerated.    By 2005, tools began to emerge that took these design/development patterns and forged them into products (turning the heuristic of how e-learning was framed into an algorithm that could make it efficient) for end users to rapidly develop e-learning content; this resulted in tools like Captivate, Lectora, Rapid Intake, Articulate, etc.  It made the practice of putting "content" into an LMS really easy by making the tools to build such content as accessible as PowerPoint, which is on pretty much everybody's computer.What I believe most people complain about is how prevalent the PowerPoint metaphor is in e-learning content. This wasn't the original intent of e-learning, but it is certainly a result of trying to make the design/development of e-learning easier, more efficient and more accessible to more people.So.... to your question, what do we do now?  We need to once again look at the mystery that is "learning" today, and find new patterns of design and development (new heuristics) to support with new specifications, new technical frameworks and, eventually, new opportunities for tools and technologies to make learning experiences more meaningful.

I have assisted several hundred Americans to renounce/relinquish their US citizenship for the past 27 years. For many individuals, it comes as a surprise to them that they have US citizenship and they do not know what the tax and financial ramifications are of US citizenship on themselves, their family and their executor.The first step for many who think they MAY be US citizens is to confirm same and begin to understand the tax ramifications of this discovery. I cover those issues here David S. Lesperance's answer to I was born in Canada by an American mother, so am I an American citizen?Once an individual understands that they are a US citizen AND that status is accompanied by very specific tax and financial filing obligations, then the individual should closely examine the pros and cons of keeping US citizenship.The first step is to contact a qualified accountant to understand the cost of bringing themselves into compliance. Without being in compliance, renunciation by itself is worst than useless in dealing with prior and future tax liability.I do not do compliance work, but have watched the results of countless clients who I advised to go through this step. Almost universally, the individual had vastly overestimated the cost (in professional fees and actual tax liability) of coming into compliance. This was because they were frightened by on-line forum hysteria; had assumed the imposition of an Exit Tax (Expatriation Tax) and also had not taken into account Foreign Tax Credit for the tax that they had paid to their current country of tax residence.Once one knows the actual cost of coming into compliance (accounting fees, tax, interest penalties (if any)) then one needs to add on the cost of expatriating ($2350 Expatriation Fee; possibly the imposition of Expatriation Tax if they are considered a “Covered Expatriate” after their accountant complete a draft https://www.irs.gov/pub/irs-pdf/...; and then finally possibly legal fees to assist in the process).Once one has the cost of renunciation, then one needs to access the value that they place on US citizenship. Setting aside blind patriotism for a moment and looking at practical issues, the value that one places on retaining depends greatly upon their position in life. Here are three different examples:A) 24 Year Old US citizen graduating in Masters or Computer Science or Finance. Unmarried and childless: Given that this person is at the start of their career, they would probably place a great emphasis on the value of their uninhibited ability to work (at least in the beginning of their career) in these fields in the US. Undoubtedly, employment opportunities are signNow. They may also want to be able to pass on US citizenship to their future children;B) 64 Year Old Canadian Citizen who was born in the US but moved to Canada when a young child: This person would essentially think of themselves as primarily Canadian. Their career and child rearing life periods are over. They may view the future avoidance of on-going compliance and hassle of remaining a US taxpayer in the Foreign Account Tax Compliance Act - Wikipedia era to be worth more than retaining a US citizen;C) 45 Year Old HNW Venture Capitalist: This person is weighing on an on-going basis the value of being in the US for business versus the on-going and future (estate) tax liability. This person may not be ready to expatriate at this time, but is prudently getting a Back Up Plan in place to allow them to execute a renunciation if and when they deem appropriate for them. (Peter Thiel, Trump Adviser, Has a Backup Country: New Zealand; How Today’s Rich Families Are Different; Lesperance & Associates " Could the loss of carried interest double your tax bill?)Once an individual has determined that for them, compliance and renunciation is appropriate, then they have to decide if it is worth while to retain legal counsel to assist or try and do it themselves. One might want to retain legal counsel if there is a matter of required co-ordination with tax counsel and accountants because one is subject to the Expatriation Tax Regime. In addition, there is sometimes a co-ordination and timing issue for setting up the Renunciation Interview. Finally, some individuals determine it worthwhile to have an experienced advisor make sure that the paperwork is properly completed and that they are properly prepared for the interview questions and future US border official questions. Those who retain counsel are individuals who believe that the cost of fees is minimal compared to the cost of not doing their expatriation and departure from the US tax system properly.Whether retaining counsel or not, the renouncing individual or their counsel, needs to schedule an appointment with US Citizen Services at a US mission outside of the US. At that interview, a US Consular official will go through various paperwork. Although many missions have their own specific additional forms, they all must complete this documentation (7 FAM 1260 RENUNCIATION OF U.S. CITIZENSHIP ABROAD).Once the renunciation interview is completed at the US mission, then the individual is no longer a US citizen under US law. However, in order to also get out of the US tax system, it is necessary for them to file the IRS 8854. A signNow portion of which is an attestation that they are fully up to date and compliant with their US tax obligations. They will also need to file a terminal US tax return and appropriate filings such as Report of Foreign Bank and Financial Accounts (FBAR) for the short year from January 1st to their date of renunciation.The final step in the process is that the US Mission will forward the documentation that it receives to the State Department in Washington. Officials there will review the material to ensure that the renunciation was properly completed. If so, then they will issue a Certificate of Loss of Nationality - Wikipedia(https://eforms.state.gov/Forms/d...) confirming that the individual ceased to be a US Citizen as of the expatriation interview date.Note: Relinquishment of US Citizenship: In certain specific cases, an individual can demonstrate BOTH a potentially relinquishing act AND an intention to relinquish US citizenship (Advice about Possible Loss of U.S. Nationality and Dual Nationality). If the individual meets this standard then they might be able to claim that they lost their US citizenship (and therefore basis for tax liability) at a much earlier date. In these types of cases it is definitely worth retaining experienced counsel to determine a) if you have a proper potentially successful case; and b) properly file a relinquishment claim. Relinquishment applications take much longer to process (and therefore determine if successful) BUT may have great financial value if possible and every effort is made toward success. Unfortunately, I have seen many cases filed which were either weak or dead at the outset or poorly documented. The individual was often under the mistaken belief that they had lost their US citizenship (and US tax liability) until their application was ultimately rejected. Given that such cases can take a minimum of a year and often 2 or more years to be reviewed and assessed, it is critical to know at the outset whether an application is potentially viable.Note 2: Return of US Passport until CLN is issued:I want to thank Chris-Garcia for bringing up a very interesting point in the comments section. A few years ago, the State Department revised the Foreign Affairs Manual - WikipediaThe State Department said that a potential renunciant may, if they request, retain their US passport for immediate travel back to the US. (7 FAM 1227 e (4), and then required to surrender same when their renunciation is approved.Here is the specific language:(1) 7 FAM 1229 provides guidance on disposition of citizenship-related documentation;(2) The post should obtain any and all valid U.S. passport(s) of the individual when the individual executes either Form DS-4080, Oath of Renunciation of the Nationality of the United States, or the statement of voluntary relinquishment portion of Form DS-4079, Questionnaire: Information for Determining Possible Loss of U.S. Citizenship;(3) The post should not cancel the U.S. passport, but rather retain the passport in a secure location until the approved CLN is received back from CA/OCS/ACS;(4) If the intended expatriate advises the post that he or she needs the U.S. passport immediately because of intended travel to the United States, the consular officer should return the passport to the individual for such travel only until the loss of nationality case is approved. When post receives the approved Certificate of Loss of Nationality for the individual, post should inform the individual to appear in person at post to return the passport and receive the CLN. The CLN should not be provided to the individual unless the passport is returned. If the individual reports the passport as stolen or lost, applicable procedures should be followed;(5) If the intended expatriate advises the post that he or she needs the U.S. passport immediately because it contains valid foreign visas, the post may cancel the book in accordance with 7 FAM 1300 Appendix Z, “Cancelation of Passport Books and Passport Cards.” Do not damage the entry/exit or visa stamp or foreign visas;(6) When the approved CLN is received, the post should cancel the passport. The canceled passport may be returned to the expatriate upon request. If the expatriate does not desire the canceled passport the post may locally destroy non e-passports. Canceled e-passports should be sent to the Bureau of Consular Affairs, Executive Office, General Services Division (CA/EX/GSD) (under cover of a memo) at the following address:Mr. Garcia then posed the question of what would happen if, when the renunciation is finally approved, he just continue living in the US? What if he held no other nationality? Can he be deported from the US as an illegal immigrant?The first thing to understand is that someone who is renouncing their citizenship is exercising a right that they have. This is in dramatic contrast to a foreigner who is asking an American official to exercise their discretion to grant them a visitor visa.While the FAM uses the wording “approves” the CLN (Certificate of Loss of Nationality - Wikipedia), it more accurately describes the administrative process of ensuring that when the applicant renounced their US citizenship, that it was done properly. If the State Department confirms that the applicant properly exercised their right to renounce, they “confirm” same by issuing a CLN, which is the US government’s confirmation that the individual ceased to be a US citizen as of the date of the renunciation appointment. In short, under US law, the individual ceases to be a US citizen at the moment that they sign https://eforms.state.gov/Forms/d... in front of a consular officer at a US mission outside of the US. The later issuance of the CLN is simply the US government confirming an existing state of fact (i.e. that the person had ceased to be a US citizen as of that moment).From a practical viewpoint, when an individual walks out of the US mission, they can immediately seek entry into the US as a visitor IF they were a Canadian citizen or British Overseas Territories citizen - Wikipedia -Bermuda (without requiring a B1/B2 visa) OR IF they were a citizen of a Visa Waiver Program - Wikipedia country. Over the years, I have had countless clients do exactly this.A practical difficulty arose when the individual only was a citizen of a country which required a US Visitor B visa - Wikipedia. These individuals would need to apply for this visa from the Visa Section in a US mission abroad. US visa officers cannot consider applications for visas from US citizens and the only evidence that they would accept that the individual was no longer a US citizen is a CLN! This meant that those individuals would effectively be unable to try and travel to the US until the CLN was issued which was a minimum of weeks and over the last decade has sometimes taken well over a year to process. To deal with this problem, the State Department created this particular section.Mr. Garcia brings up some issues which are in practice not really going to happen. This is because it is difficult (I would say extraordinarily unlikely) that an individual is going to be able to renounce without providing proof of another non-American citizenship (https://www.quora.com/Could-a-gr...).Furthermore, one of the key reasons that people renounce their US citizenship is to sever their future US tax liability. If they renounce but continue to be physically present in the US, they will remain a US taxpayer as a result of the https://en.wikipedia.org/wiki/Su..., thus defeating the purpose of expatriating.Of course, if they are a foreigner who overstays their visitor status, they are in the same position as an illegal immigrant. However, the obvious question is what would ever be the reason that a person would pay a $2350 fee to renounce their US citizenship thereby forgoing the legal ability to live in the US and receive benefits all in exchange for the experience of being an illegal alien.However, while this section would benefit that subset of US expatriates who needed a visa during the CLN “gap period”, it also raised some signNow potential tax issues. This is for the simple fact that a US passport indicates that the holder is a US citizen and therefore by definition still a https://www.irs.gov/individuals/...). If the individual did accept and use the US passport after the date of renunciation, this could later bring into question their position that they cease to be a US taxpayer as of the date of renunciation appointment. In short, this is a poisoned chalice for those who are expatriating as part of a tax plan and yet another one of the many demonstrations as to why this is not a DIY exercise.