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The Massachusetts Estate Tax, the Governor’s Proposal, and Out-of-State Real and Tangible Personal Property

Boston Bar Association Trusts & Estates Section Blog

By Paul Cathcart


Hemenway & Barnes associate Paul Cathcart authored the Boston Bar Association Trusts & Estates section blog post “The Massachusetts Estate Tax, the Governor’s Proposal, and Out-of-State Real and Tangible Personal Property.”

Excerpt from the blog post:

“In late January 2022, the Baker-Polito Administration filed a 'comprehensive tax proposal' which would make several changes to the Massachusetts estate tax, including by increasing the Massachusetts exemption amount; eliminating the so-called 'cliff effect' of the Massachusetts estate tax; and modifying the method for taking into account a resident decedent’s out-of-state real and tangible personal property when computing Massachusetts estate tax.  House Bill 4361, 192nd Gen. Ct. §§ 11–12 (filed Jan. 26, 2022).  The first two proposed changes have been publicized and covered elsewhere, whereas the third proposed change has not been and is discussed in this post.”

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