In addition to Federal (IRS.Gov) Estate-Taxes,
Massachusetts (Mass.Gov) taxes (Form M-706)
the decedent's-estate's-value including-lifetime-gifts & other-adjustments
BEFORE distribution to any-beneficiaries.
Estate's first $1,000.000.00 of valuation is exempted.
Massachusetts's estate-tax (ranging from 0% to 16%)
is equal to the Federal-credit for State-death-taxes
(IRS-code Section 2011)
in effect on 2000, Decemember 31st.