This is preposterously wrong. He's literally giving up 75 million dollars (before taxes). If the currency is of concern he could use the 75m to buy foreign currency or assets. As for the cap gains issue, unless the tax rate on the 75m would be 100% or more (which it would definitely not), he'd still come out economically ahead if he took the money. He's literally giving up a significant amount of money, no matter what the tax/currency issues.