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Massachusetts Estate Tax and Out-of-State Property

As part of the Supplemental Budget that was passed on September 16, 2024, changes were made to the calculation of the Massachusetts estate tax for the estates of decedents who, at the time of death, owned real estate or...more

Increase in 2025 Estate Exemption – IRS Issues 2025 Inflation Adjustments

The IRS recently issued the 2025 annual adjustments for numerous tax provisions, including changes to tax brackets and standard deductions. Popular adjustments include: - Estates of decedents who die during 2025 will have...more

Massachusetts Tax Reform Enacted – Estate Tax Exemption Increase and Other Help for Residents

The long-awaited Massachusetts tax reform package was signed by Governor Maura Healey on Wednesday, October 4, 2023. Among the provisions: Estate Tax Reform: Establishes a non-refundable credit of $99,600 for each estate,...more

Massachusetts Tax Reform – Help for Families and Seniors

Massachusetts Governor Maura Healey’s long awaited tax reform package was released on Monday February 27, 2023. Among the proposals: - Dependent Credit: Establishes a $600 fully refundable credit per qualifying...more

Broken Promises: Massachusetts Legislature Fails to Deliver Estate Tax Reform, Relief for Low Income Residents and Seniors

In a stunning about-face, after missing their July 31, 2022 midnight deadline, in the early morning hours of August 1, 2022, the Massachusetts legislature announced that they had failed to pass an economic development plan...more

Will Massachusetts Finally Overhaul the Estate Tax?

Estate taxes are generally thought of as a tax on the wealthy, but wealthy is a relative term. The Massachusetts Estate Tax applies to a surprisingly large portion of the middle class, not just the top 1%. The estate tax is...more

Estate Planning Still Critical in Uncertain Times

The “plan” unveiled by the Trump administration in late April to repeal the federal estate tax was a broadly vague outline of tax reform goals. The proposed changes did not mention the federal gift tax or generation skipping...more

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