Leaving Massachusetts-A Legal Perspective
Given that only 17 states still have their own separate estate and/or inheritance tax systems, many clients nearing retirement are considering moving to safe haven jurisdictions. This presentation will discuss what considerations go into determining a taxpayer's domicile for estate tax purposes and the planning devices that can be employed to change one's domicile.
Mr. Kirchick will also briefly discuss NAEPC and the Accredited Estate Planner (AEP) designation awarded by the NAEPC. He is the 2018 Secertary of the NAEPC.