Subject: Re: Berkshire Estate Question
"Has anyone else looked at this essentially generation skip strategy? Or are you, unlike me, not stupid enough to live in Massachusetts and have no need :)"

two comments:

1) I think the step up basis as an ongoing standing tax preference will go away within the next 10-20 years. Medium probability.

2) Boston & Massachusetts are great. Perhaps establish a 6 month residence in a more tax / estate friendly state. I did.