We read with interest this week the story regarding Derek Jeter listing his New York condo for sale, not because of the startling price ($20 million), but for the potential domicile considerations and where Jeter is considered to be a resident for income tax purposes. We have fielded many inquiries on this topic over the past few years, and thought this story was a good reminder to people that where you are domiciled, or alternatively, where you are considered to be a statutory resident, can have a major financial impact.