Becoming Permanent Resident of USA

[misters]

Hi Everyone!

My wife and I are moving to the United States for my work.

I am a dual Canada/US citizen. My wife is Canadian and plans to apply for permanent residency in the USA.

My wife suffers from a severe permanent disability and is currently in receipt of CPP Disability Benefits and Long-Term Disability Benefits from an insurance policy where premiums were paid by her Canadian employer (both benefits are taxable).

[b] My questions
[/b]
if my wife becomes a permanent resident of the United States, how will this affect the taxation of her CPP-D benefits?

if my wife becomes a permanent resident of the United States, how will this affect the taxation of her private disability benefits (paid from an insurance policy where premiums were paid by her Canadian employer)?

Any insights? I've done a lot of reading on the issue. It seems quite complex and I've not been able to find any answers.

Thanks,
M