Who Needs Domicile Planning?
Clients in need of domicile planning may be broken down into three distinct groups: those with a changing domicile; those with a changeable domicile; and those with an ambiguous domicile. Clients with a changing domicile, such as older clients retiring to Florida, professionals moving because of job relocation, and non-U.S. citizens moving to Florida for a variety of personal, financial, or political reasons should stand out as candidates for domicile planning. Clients with a changeable domicile, such as part-year residents who could adopt a Florida domicile with relatively little effort, are more difficult to identify because they may not have given any thought to the advantages of changing domicile. Clients with an ambiguous domicile, a group which includes clients who have taken insufficient steps in an intended domicile change or have inadvertently accumulated significant indicia of domicile without an intent to change, are perhaps the most difficult to identify, but also have the
