Massachusetts Tax Residency . . . It’s Not Easy Come, Easy Go

Richard Jones and Daniel Ryan presented a Boston Estate Planning Council Educational Seminar entitled "Massachusetts Tax Residency . . . It’s Not Easy Come, Easy Go" on Wednesday, September 21, 2022.

Rich and Dan discussed:

• The Rules of the Game: Massachusetts laws and DOR guidance for determining domicile and statutory residency, and how those rules have been applied and interpreted by Massachusetts courts.
  
• Kiss Me Goodbye (Massachusetts): Best practices for planning and effecting a domicile change (it’s more than a checklist!).
  
• Just When I Thought I Was Out...They Pull Me Back In: A procedural roadmap for navigating residency audits, appeals, litigation and settlements.
• You Can't Take It With You: Special considerations for the Massachusetts estate tax and for nonresidents with potential items of Massachusetts source income.