During this interminable winter of 2026, when our minds and bodies are numb from the cold and starved for Vitamin D from the lack of sunshine, an estate planning attorney’s thoughts turn to things that are always on our mind: death and taxes—the two certainties of life—and how to minimize the impact of both on our clients.  Here are five things for you to think about in planning for your death, minimizing taxes, and making things easier for your family while stuck at home waiting for the snow to melt:

1. Taxes can be avoided if you’re willing to move.

The estate tax is a one-time tax paid at the time of death on the value of the assets owned by the deceased at the time of death.  Estate tax is most often paid when a single person dies, as assets that are left to a spouse pass estate tax free.  There is a federal estate tax that applies to every citizen or resident of the United States; however, because the federal estate tax exemption (the amount below which no tax is due) is so high—currently $15 million per person—most people do not need to worry about planning to avoid the federal estate tax.

Massachusetts is one of a handful of states that imposes a separate state estate tax on its residents, and the exemption amount is not as generous as the federal exemption amount. The Massachusetts estate tax exemption amount is $2 million, which means that if a Massachusetts resident dies with over $2 million in assets at the time of death, then their estate will be subject to Massachusetts estate tax liability.

This fact often prompts clients to ask if they can avoid the estate tax by moving out of Massachusetts.  The answer is yes, but the reality is not quite that simple.  An estate tax is imposed on a person who is domiciled in Massachusetts at the time of death.  Domicile is determined by intent. Do you intend for Massachusetts to be your home?  And the Department of Revenue has a whole lot of factors it considers in making this determination if you have moved out of Massachusetts and then die claiming you owe no estate tax to Massachusetts.  For example, where are you registered to vote? Where are your cars registered? Where are your doctors located?  Where do you file your income tax returns? Where do you receive your mail?  Where were your estate plan documents created?  Do you belong to clubs or religious organizations in your new state?  And how do all these factors add up (or not) to show that you intended to make that new state your domicile, and that you were no longer domiciled in Massachusetts.  This is harder than it seems when people have doctors or grandchildren or friends that still live here in Massachusetts.  Despite the snow, there are reasons we all chose to live here, and many people find it hard to cut all those ties and move to a state that does not impose a state estate tax.  However, if you are willing to do so, and would enjoy living in Florida, New Hampshire (the only New England state without a state estate tax), or any of the many other states that fall into this category, get some good advice from your estate planning attorney and your tax accountant, and godspeed!

Keep in mind that if you move out of Massachusetts to avoid the Massachusetts estate tax but you continue to own that house on the Cape (or any other real estate in Massachusetts), your estate will be taxed on the value of the Massachusetts real estate at your death without proper planning.  

2. Taxes can be reduced by proper planning (without having to move).

It has been said that death is better than taxes because it only impacts you once, while taxes impact us year after year, and don’t end with our death (assuming you have an estate large enough to pay an estate tax). Although death is inescapable (at least at the time of this writing), taxes can be minimized with proper planning. This is especially important if you like where you live and are not inclined to move out of Massachusetts any time soon.

Gifting can reduce the value of your estate that is subject to estate tax at your death.  If you are not inclined to give assets away, certain types of trusts can be used to shelter assets in trust at the death of the first spouse in a married couple for the benefit of the surviving spouse in such a way that those sheltered assets avoid estate tax at the surviving spouse’s death.  Life insurance (which is taxable for estate tax purposes if you own a policy on your own life) can be owned by an irrevocable trust which can avoid estate tax on the death benefit of the policy.  If you are interested in staying in Massachusetts but minimizing the estate tax your family will pay at your death, get advice from an experienced estate planning attorney who can walk you through the tax minimization options that will work for you.

3. Death is difficult, but there are things you can do to make things easier on your family.

We help families settle estates and administer trusts as part of our daily work.  There are a few things that make a big difference in the amount of time, energy and money your family will spend settling your estate after your death.  

First, work with your estate planning attorney to consider how you can avoid a probate proceeding at the time of your death.  Probate is necessary for assets owned by the deceased in the deceased’s individual name at the time of death that do not have a designated beneficiary.  You can avoid a probate proceeding at your death if you own assets jointly with someone else, such as your spouse, if your assets like retirement accounts and life insurance have a designated beneficiary, or if your assets are owned by a trust.

Before you jump to owning assets jointly with someone else or designating beneficiaries on your accounts, you should consult with an estate planning attorney to make sure you understand the legal implications of doing so. For example, if you designate a minor child or disabled person as a beneficiary of your retirement account, after your death, the financial institution may require a conservator be appointed to handle the retirement funds that passed to the child or disabled person. Consulting with an estate planning attorney will help ensure that your beneficiary designations or jointly owned assets don’t lead to unintended, costly consequences.

For many assets, owning them in a revocable trust is the best way to avoid probate and make sure those assets will be distributed to your intended beneficiaries at your death, while making sure that if a beneficiary predeceases you, or if minor or disabled individuals are involved, assets will pass to them in ways that will protect the inherited assets for their benefit.  

4. Make Some Lists and Check Them Twice

If you do one thing to make things easier on your family (OK, maybe two things) do these:

First, make a comprehensive list of your assets. When we work with clients on settling an estate or trust, one of the most frustrating aspects of the process is their inability to locate information about a deceased’s current assets, debts, or benefits. To make this process easier for your family, create a comprehensive list of your assets, including real estate, bank accounts, IRAs, 401(k)s, brokerage accounts, life insurance, annuities and any other assets you have or that your family or estate would be entitled to receive at your death. If you have valuable personal property – like artwork, or sports collectibles – provide as much information as you can about the provenance of those items, the purchase price (if applicable), and any trusted source for appraisal or sale of the items after death if that is anticipated. If you have cash or gold stored at home or offsite, provide information about where to find those assets.

As to any bills you pay on a regular basis – monthly, quarterly, annually – describe from what account each bill is paid if paid automatically. Provide the names of the financial institutions and account numbers for mortgages and car loans.

Include the name and contact information of your attorney, your accountant or tax preparer, your insurance agent and your financial advisor, if any.

In addition to asset information, think about other information that would be useful for your family to have if you were suddenly unavailable, such as a list of employers from whom you receive, or from whom your beneficiaries may be entitled to receive, pension or other group benefits; access information for safe deposit boxes or storage facilities; and a list of your online accounts, usernames and passwords (more on this below). 

Make sure a trusted person knows where to locate the list after it is created. And finally, review this list every six months or so and keep it updated.

Second, if you have any online accounts or websites where you store important information (think photos, recipes, documents, cryptocurrency, email, etc.), keep a current list of your usernames and passwords in an online password manager or recorded in another way where a trusted person can access this information if needed, and let that person know where this information is located. Be sure to update this information on a regular basis as passwords change and new accounts are created.  If an online entity offers a way for you to give permission or access to your digital assets to specified individuals after your death, use their directions to set up online access to those accounts for those individuals.  For example, Facebook allows you to designate a “Legacy Contact”, who can either manage your account or delete the account once you pass away. Google allows you to control what happens to your account through their “Inactive Account Manager” option. If you have cryptocurrency, provide detailed information about how to access those assets.

5. Consider and Express Your Wishes about End-of-Life Care and Post-Death Instructions. 

Many of our clients feel strongly about the type of care they want (or do not want) to receive at the end of their life.  Although Massachusetts routinely considers right to die legislation, we do not yet have that type of control over the timing of our own death.  It is therefore important to create a Health Care Proxy that names the person who will make health care decisions and end-of-life decisions for you if you are unable to do so for yourself.  It is equally important to inform that person of your wishes or at least have a conversation about what quality of life means to you, and whether you want to be kept alive by artificial means if that quality of life is no longer available.  There are many tools available to help with these conversations and to express your wishes in this regard, including https://theconversationproject.org/ and the MOLST/POLST form that you complete with your physician (https://www.mass.gov/info-details/molst-transition-to-polst).

Our clients also have a good idea about what they would like to have happen following their death in terms of funeral and burial or cremation instructions. They may have shared those wishes verbally with family but not put them down in writing.  Now is the time to memorialize your burial or cremation wishes and funeral wishes in writing.  A Directive as to Remains accomplishes this goal and can be created by your estate planning attorney.  This type of document can be important if you anticipate any disagreement among family members and are concerned that your wishes will not be carried out.  Otherwise, it may be sufficient for you to write a letter to your family detailing your instructions, and give that letter to a trusted person or tell them where it is located so that they will be able to access and follow those wishes promptly following your death.

Death and taxes are a complicated business and doing what you can to help your family navigate these certainties of life when you are no longer there requires thoughtful and careful planning at a time when you are able to do so.  An experienced estate planning attorney can help you clarify your goals and put a proper plan in place to make sure those goals are attained.

Attorney Brittany Hinojosa Citron is a senior associate attorney at Samuel, Sayward & Baler LLC which focuses on advising its clients in the areas of estate planning, estate settlement and trust administration. This article is not intended to provide legal advice or create or imply an attorney-client relationship. No information contained herein is a substitute for a personal consultation with an attorney. For more information or to schedule a consultation with one of our attorneys, please call 781-461-1020. 

March 2026

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