{"id":1257,"date":"2020-10-05T17:49:40","date_gmt":"2020-10-05T17:49:40","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=1257"},"modified":"2022-08-10T16:48:56","modified_gmt":"2022-08-10T20:48:56","slug":"planning-for-retirement-how-attractive-is-massachusetts-for-estate-tax-planning","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/05\/planning-for-retirement-how-attractive-is-massachusetts-for-estate-tax-planning\/","title":{"rendered":"Planning for Retirement: How Attractive is Massachusetts for Estate Tax Planning?"},"content":{"rendered":"<p>Massachusetts is already an unattractive state of residency from an estate tax planning perspective because of its low estate tax filing threshold of $1,000,000 per person.\u00a0 Once a person\u2019s adjusted taxable estate is over $1M (including real estate values, life insurance, retirement accounts, other assets and adjusted taxable gifts), a Massachusetts estate tax return must be filed.\u00a0 Our commonwealth imposes a tax rate ranging from .8% to 16% on the adjusted taxable estate in excess of $40,000.<\/p>\n<p>Nonresident decedents are subject to the same filing threshold based on the value of the real estate and tangible personal property owned or transferred in Massachusetts.\u00a0 Intangible assets (e.g. investment accounts and bank accounts which are deemed not to have a geographical location) of nonresidents have, up until now, been off the table in determining Massachusetts estate tax liability.<\/p>\n<p>This year, <a href=\"https:\/\/masslawyersweekly.com\/2020\/07\/30\/sjc-ruling-bad-news-for-estate-planners\/\" target=\"_blank\" rel=\"noopener noreferrer\">Massachusetts just got a little less attractive as a retirement destination<\/a> for the surviving spouse of a nonresident decedent.\u00a0 The Supreme Judicial Court ruled that the intangible assets held in a qualified terminable interest property (\u201cQTIP\u201d) trust, which was created by a predeceased spouse when he was domiciled in New York, will be includable in the gross estate of a surviving spouse who dies domiciled in Massachusetts.\u00a0 <u>Shaffer v. Commissioner of Revenue<\/u>, 485 Mass. 198 (2020).\u00a0 A QTIP trust is a method by which a decedent\u2019s estate may defer paying estate tax until the death of the surviving spouse by claiming marital deduction on the assets held in the QTIP trust (in which the surviving spouse has a qualifying income interest for life).\u00a0 Ultimately, Massachusetts has the right to impose a tax on the \u201ctransfer\u201d of assets in Massachusetts, and the Court ruled that a \u201ctransfer\u201d occurred at the surviving spouse\u2019s death, which occasioned a change in the beneficial interests in the QTIP assets (i.e. the interest changed from a lifetime income interest held by the surviving spouse to a present interest held by her daughters).<\/p>\n<p>It seems that Florida (which has no estate tax) will continue to attract retirees away from Massachusetts until the low estate tax filing threshold is hopefully increased.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Massachusetts is already an unattractive state of residency from an estate tax planning perspective because of its low estate tax filing threshold of $1,000,000 per person.&nbsp; Once a person&rsquo;s adjusted taxable estate is over $1M (including real estate values, life insurance, retirement accounts, other assets and adjusted taxable gifts), 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