For wealthy individuals, there are a number of factors to consider in determining the best state in which to be domiciled at death for tax purposes. Of course, which state is ideal for an individual is specific to each situation and hinges on many variables, such as that individual’s net worth, marital status and sexual orientation. Traditionally, one of the most significant of these factors has been whether the state imposes an estate tax. When combined with the federal estate tax, ...

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