Massachusetts
Estate law, probate process, and inheritance rules for Massachusetts — in plain language.
$3,000–$5,000 + 3–5% of estate value
Voluntary administration under MUPC §3-1201
Rate: 0.8%–16% graduated
Elective share under MUPC: percentage of augmented estate based on length of marriage (3% per year, max 50%)
Surviving spouse + descendants all of the marriage: spouse takes 100%. Different parentage: spouse takes first $100K + half of remainder.
- ✓Must be 18+ and of sound mind
- ✓May be required to post bond unless will waives it
- ✓Must file inventory of estate assets
- ✓Must give notice to creditors per statute
- ⏱Will filed within 30 days of death
- ⏱Creditor claims: 1 year from death (very long compared to most states)
- ⏱Estate tax return (M-706) due 9 months after death
- ⚠MA estate tax threshold is among the lowest in the country — even modest estates can owe
- ⚠MA Uniform Probate Code adopted in 2012 — older documents may use outdated terminology
- ⚠Massachusetts homestead requires declaration filed in registry of deeds
- →Aggressive lifetime gifting strategy if approaching $2M
- →Spousal exemption / portability planning
- →Trust for any estate over $1M to consider tax efficiency
- Massachusetts Uniform Probate Code Chapter 190B
- Chapter 65C (Estate Tax)
Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in Massachusetts.
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