Many prospective retirees hope to own two residences during their retirement. Typically called snowbirds, they may look forward to living in two (or more) locations throughout the year, whether for the weather, adventure, or to be near family. There are several tax, legal, and financial considerations that must be addressed to make this retirement arrangement work, from equity financing to establishing legal domicile, managing household expenses, and multijurisdictional estate planning, so professional advice is often needed. This presentation will examine the key considerations to address for clients who own multiple residences in retirement.