For Massachusetts, NOT FEDERAL, Estate Tax: Does a gift of 100,000 need to be added back into my dad’s estate to calculate tax?
ADDITIONAL INFORMATION: Dad’s estate is 1,400,000 and he died single. A year before his death he gave me $100,000. Do I use 1,400,000 or add the $100,000 for $1,500,000 when completing the MASSACHUSETTS ESTATE TAX RETURN? I am worried about some three year rule I read about> That is, the gift to me of 100,000 occurred within 3 years of his death