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Tax Law Update: December 2020

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

• Massachusetts rules on interstate effects of qualified terminable interest property (QTIP) election—In Shaffer v. Commissioner (SJC2812 (July 10, 2020)), the Supreme Judicial Court (SJC) of Massachusetts reviewed a claim by a surviving spouse’s estate that a QTIP trust established by her predeceased husband shouldn’t be includible in the Massachusetts taxable estate.


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