Move to avoid estate tax before coronavirus kills us?

Now that the grim reaper seems to be among us, is it time to move away from the 12 states that assess estate taxes? Massachusetts, for example, deprives heirs of 10-16 percent of the value of their inheritance, for estates valued at over $1 million (i.e., for anyone who dies while owning a decent apartment or house in the Boston area). The highest state tax rate is reached even for those whose estates aren’t worth enough to be taxed at all by the Federales.

What about income tax? A lot of us will have to work from home for the next two years. Why not do this from the Ritz Dorado Beach in Puerto Rico and cut income tax to 4 percent via Act 22? Puerto Rico seems to have eliminated its estate and gift taxes in 2017 so even if 183 days per year of heat and humidity don’t protect you from coronavirus your savings will be protected.