Change of Domicile is a Tricky Business

The Massachusetts estate tax system, and the notorious New England weather, are two reasons that many older residents decide to move to warmer climates.  Since some warm-weather states, like Florida, don’t have state estate tax systems, folks from Massachusetts with larger estates can often save quite a bit of money (and work on their tans) if they move out of the Commonwealth.  However, moving out of Massachusetts is not always easy, especially if a resident lacks the mental capacity to move.

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