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hi everyone Kristina here from law firm of clump and Stanton in Mendota Heights Minnesota with my fifth youtube video for your education and enjoyment I'm estate planning to these discussions going to be a little bit different it's going to center around how the state of Minnesota determines whether a person is considered a resident for Minnesota income and estate tax purposes as you might know many people look at Minnesota is the land of 10,000 taxes with horrible winners to boot as a result of these small disadvantages many people wrote relocate to other states particularly as they get older and they've accumulated some wealth for years avoiding Minnesota tax was as easy as simply being out of the state 183 days well unfortunately Minnesota lawmakers don't miss a trick and have through statute and administrative rules made it much harder to avoid being taxed even if you are in Florida for more than half the year now in addition to the 180 three-day rule there's now a set of 26 consid

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