Materials & Resources
Materials and resources will be linked below as they become available.
Estate Tax Return Preparation (M-706/706) Considerations and Pitfalls
706 - John Q Public
706 - Mary O Public
2023 MA H 4799 - Enacted September 24, 2024
All About the Basis
Deep Dive into MA Estate Tax Exemption
Flowchart - Three Buckets
Hypothetical
M706 - John Q Public
M706 Mary O Public
Rev. Proc. 2022-32 5 Year Portability
Shaffer Decision
Tax Tables
A Conversation with the MA DOR Estate Tax Bureau: Common Mistakes to Avoid When Completing an M706 and Updates on the New Massachusetts Estate Tax Law
Steps for Setting Firm Revenue Goals (and Being Consistently Profitable Every Month!)
Trust Officers Perspective on Drafting Tips and a Good Referral Relationship with Estate Planning Attorneys