You only pay on your gains based on what they are valued at the day prior to your expatriation date. What happens to them afterward is not the concern of the IRS (barring any activities you may have undertaken since expatriation that may once again subject you to US tax law, so don't go getting a green card and moving back)
You only pay on your gains based on what they are valued at the day prior to your expatriation date. What happens to them afterward is not the concern of the IRS (barring any activities you may have undertaken since expatriation that may once again subject you to US tax law, so don't go getting a green card and moving back)