Rhode Island is a great place to visit but a rotten place to die. The top inheritance tax rate is 16% on estates more than $921,655. Compare that to “The Live Free or Die State” of New Hampshire which has no estate tax. It’s an island among the tax happy states of the northeast. “Have your cake and eat it too” in NH or “Live Free then Die Free”, could work for you if you live in NH. I like this illustration in Forbes: