Cummings & Lockwood LLC
Daniel P. Fitzgerald Presentation

Domicile and Residence Planning

December 1, 2022

Author: Daniel P. Fitzgerald

The pandemic caused a lot of families to change their state of residence or remain in a state in which they did not previously reside.  In this presentation, entitled “Domicile and Residence Planning,” Daniel P. Fitzgerald, a Principal in Cummings & Lockwood’s Private Clients Group, reviews the rules dictating when a person becomes a resident of a state for income tax purposes or domiciled in a state for estate tax purposes, as well as discusses a recent New York case that was favorable for non-resident taxpayers.  (14:47)