LISTEN...
When you add an air barrier and extra insulation to the exterior of a building, you'll be dealing with windows and doors that are now inset into the wall instead of flush to the surface.
The diagram above shows three scenarios, from top to bottom:
The little thing that looks like a pitchfork or trident is Psi - a Greek symbol that represents the linear heat loss (conductance in U-Value) in thermal bridging. The more air tight and thermally upgraded you make an assembly, the more that thermal bridging becomes an issue.
Providing for a thermal break requires some planning and perhaps a replacement of a window. Remember the 'levels of intrusion' - how much surgery do you want to do...and how much can the owner afford?