Get the AD Groups for a User with 1 Level of Inheritance 
# Get the direct group memberships
$UserGroups = Get-ADPrincipalGroupMembership $UserName | 
    Select distinguishedName, GroupCategory, GroupScope, name, objectClass, objectGUID, SamAccountName, SID, 
            @{l='Membership';e={'Direct'}}, @{l='Parent';e={$null}}
# Get the group membership 1 level down
foreach($group in $UserGroups){
    $UserGroups += Get-ADPrincipalGroupMembership -Identity $group.distinguishedName | 
        Select distinguishedName, GroupCategory, GroupScope, name, objectClass, objectGUID, SamAccountName, SID, 
                @{l='Membership';e={'Inherit'}}, @{l='Parent';e={$group.distinguishedName}}
    
}
# Display results
$UserGroups | FT name, GroupCategory, GroupScope, Membership, Parent -AutoSize
Details
Gets the Active Directory Groups a user is a member of and any other groups that they inherit from the direct membership, one level down.

Example
PS C:\> $UserName = 'bgates'
>> $UserGroups = Get-ADPrincipalGroupMembership $UserName |
>>     Select distinguishedName, GroupCategory, GroupScope, name, objectClass, objectGUID, SamAccountName, SID,
>>             @{l='Membership';e={'Direct'}}, @{l='Parent';e={$null}}
>> foreach($group in $UserGroups){
>>     $UserGroups += Get-ADPrincipalGroupMembership -Identity $group.distinguishedName |
>>         Select distinguishedName, GroupCategory, GroupScope, name, objectClass, objectGUID, SamAccountName, SID,
>>                 @{l='Membership';e={'Inherit'}}, @{l='Parent';e={$group.distinguishedName}}
>> }
>> $UserGroups | FT name, GroupCategory, GroupScope, Membership, Parent -AutoSize


name            GroupCategory  GroupScope Membership Parent
----            -------------  ---------- ---------- ------
Domain Users         Security      Global Direct
Tier 1               Security      Global Direct
Executives           Security      Global Direct
Users                Security DomainLocal Inherit    CN=Domain Users,CN=Users,DC=Contoso,DC=com
5-NotepadPP-App      Security      Global Inherit    CN=Domain Users,CN=Users,DC=Contoso,DC=com
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