The estate tax, sometimes referred to as the death tax, is a tax imposed upon the value of assets within a decedent’s estate. There is both a federal and Massachusetts estate tax. There are both similarities and differences between the two types of taxes. The estate tax is imposed upon the value of the assets in a decedent’s estate after certain credits, deductions, and exemptions are taken into account. Beginning in 2018 the federal estate tax is imposed upon an individual’s