As anyone who’s spent time in Massachusetts knows, the Commonwealth has many beautiful vacation spots, from its beaches on Cape Cod to the bucolic woodlands of the Berkshires. Therefore, it’s unsurprising that Massachusetts has a thriving community of people who own vacation homes there, but are domiciled elsewhere. They aren’t always aware that such ownership could subject them to Massachusetts estate tax.1 This fact, although often overlooked, is important for estate
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