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.
Anyone who is 18 years old or older and of sound mind can create a Will in Massachusetts, so long as she signs it and, by her express direction, has it attested and subscribed in her presence by two or more competent witnesses.
This sounds straightforward. But a recent case before the Massachusetts Court of Appeals shows just how tricky a Will signing can be when you don’t work with an attorney who knows how to properly execute a Will.