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Estate planning in Boston, MA
Massachusetts has a $2M estate-tax exemption — one of the lowest in the country.
Why this matters in Boston
The local angle
Massachusetts imposes estate tax on estates over $2M (effective 2023), with rates up to 16%. That's six times lower than the federal exemption. With Boston-area real estate, many middle-class families cross the threshold without realizing it.
Local nuance
MA estate tax uses a cliff — once you cross $2M, the tax is calculated on the first dollar, not just the amount above. Planning to stay below the threshold (or use the $2M-each spousal portability) is a big deal.
Top concerns for Boston families
- MA $2M estate-tax exemption + cliff
- Spousal-portability planning
- Trust structures to use both spouses' exemptions
- Massachusetts homestead protection
Massachusetts state law
At a glance
Boston estate work is governed by Massachusetts state law. Here's what every family should know.
$3,000–$5,000 + 3–5% of estate value
Voluntary administration under MUPC §3-1201
No inheritance tax
Spousal rights
Elective share under MUPC: percentage of augmented estate based on length of marriage (3% per year, max 50%)
Common pitfalls
- 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- MA Uniform Probate Code adopted in 2012 — older documents may use outdated terminology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
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Also serving
Cities we cover
New York, NY
5 boroughs, 62 counties, one Surrogate's Court system — and family estate work that often crosses jurisdictions.
Los Angeles, CA
California Probate Court is statutory-fee — and inherited Prop-13-protected homes are the family-fight epicenter.
Chicago, IL
Illinois has a $4M state estate tax exemption — the lowest of any state — meaning more Chicago families face state estate tax.
Houston, TX
Independent administration makes Texas probate fast and cheap — but community property rules trip up blended families.