I hope you can get someone in MA to confirm.

My research seems to show MA should be okay, but it does have a clawback. If you ever sell at a gain, it will be taxable in MA even though the client moved to CA. CA has a similar law and it requires filing a form (3840) every year to show you are still carrying this exchange as a potential CA gain, even if you are not otherwise required to file a CA return. 

Please post when you are comfortable with the proper presentation. Have you gone up the chain with Lacerte to discuss this? Maybe @Anonymous could find a support person to look at this.