Mass Estate Tax on Non-Mass Real Estate
Historically, Massachusetts has subjected real estate located in a state with no estate tax (Florida, etc.) to estate tax in a...
Eliminating State Income Tax on Trusts
Income tax is - or should be - part of modern estate planning. This is one of a series of entries on this "hot" topic. State...
Second Estate Taxability
So much of estate planning has focused on protection of the "non-taxable threshold" - otherwise known as a "credit shelter trust". In...
Forced Filing
"Portability" of a decedent's unused federal estate tax exemption refers to the election to add the exemption of a "first to die" spouse...
Renew, Refresh (but not Reuse)
I don't know the exact statistics regarding how many of us ever execute a Will, but it's alarmingly low. Perhaps a secondary effect is...
Reclamation Project
Prior to IRS recognition of same sex marriages for federal tax purposes, a transfer (by gift or inheritance) from one same-sex spouse to...