USA – MASSACHUSETTS Law and Practice Contributed by: Patricia Annino, Rimon, P.C.
lishing a residence at a new place and intending to make the new residence one’s home permanently or for an indefinite time, with no certain present intent to return to the previous home. The burden of proving that a taxpayer has changed their domicile lies with the person asserting the change. For Massachusetts income tax purposes, a taxpayer is considered a full-year resident of Massachusetts if the taxpayer has a home in Massachusetts for the entire tax year or if the home is not in Massachusetts but the taxpayer maintains a permanent place of abode in Massachusetts and spends a total of more than 183 days of the tax year in Massachusetts, including days spent partially in Massachusetts (days spent in Mas - sachusetts while on active duty with the US armed forces do not count). A taxpayer is considered a part-time resident if the taxpayer moves to Massachusetts during the tax year and becomes a resident, or moves out of Massachu - setts during the tax year and ends their status as a resident. A taxpayer is a non-resident if they are neither a full- year nor a part-year resident. 7.2 Expeditious Citizenship There is no expeditious means for an individual to obtain citizenship in Massachusetts. 8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms Massachusetts has enacted the Uniform Transfers to Minor Act by which a custodian may make discretion - ary distributions to or for the benefit of a minor until the minor reaches the age of 21. There are no special Massachusetts trusts for minors. Disabled persons may be entitled to both federal and Massachusetts government assistance programme benefits (Supplemental Security Income (SSI), Med - icaid and MassHealth). If the trust is a third-party trust
established by someone other than the beneficiary, the income and principal are considered accessible to the beneficiary only to the extent the beneficiary has the right to require that the funds be distributed to them or for their benefit. If the trust is discretion - ary, the property is accessible only to the extent that the beneficiary has the right to compel the trustee to exercise discretion and distribute to the beneficiary. The intent of the settlor matters. For self-settled trusts, there are trusts that qualify as exempt under federal law. The trust must however provide that on the beneficiary’s death, the govern - ment must first be reimbursed before the remaining assets may be paid to the remaindermen. 8.2 Appointment of a Guardian Under the Massachusetts Uniform Probate Code, guardians manage the custody and physical well- being of a minor or an incapacitated person. Conser - vators manage assets for the person under protection. If a guardian or conservator is required, it must be court appointed. For many who have planned having a valid health-care proxy (for medical issues) and finan - cial durable power of attorney (for financial issues), this obviates the need for a guardian or conservator. An adult person may nominate in their durable power of attorney who should be appointed their guardian and/or conservator if that is needed, and the nominat - ed person must be notified of any court proceeding. If appointed, there are ongoing annual court reports that must be filed. There may also be additional court requirements, such as the appointment of a guardian ad litem, the need for a guardian to submit and annu - ally update a care plan, and the need for a conservator to file a financial plan. 8.3 Elder Law Traditional estate planning, including health-care prox - ies, living wills, durable powers of attorney and trusts, are generally used. It is important to have successor fiduciaries and to reflect on conflict of interest. Many clients purchase long-term care insurance.
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