Photos app for Mac offers several options than iPhoto for creating Smart Albums. Most of the Smart Albums from iPhoto migrate to Photos app with no changes. If you create a Smart Album in iPhoto and use conditions (Smart Album criteria) which Photos app doesn't support, then those Smart Album looks different and will not appear in Photos app.
Smart Albums that Photos app displays:
An Existing Smart Albums from iPhoto which uses simple conditions, those will appear similarly in Photos app. If an iPhoto Smart Album with Photos rated with two stars that will appear in Photos app as a Smart Album with photos with the keywords "2 Stars". So, You will see the same photos in Smart Album of Photos app that it displayed in iPhoto.
Smart Albums that Photos app displays with modifications:
When a Smart Album in iPhoto uses the conditions that Photos app supports and the conditions that it doesn't support, then Photos app will display the album using only the conditions that it supports.
Smart Albums that Photos app doesn't display:
If a Smart Album from iPhoto uses only conditions that Photos app doesn't support, then the Photos app will not display that album.
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