Estate Planning in Massachusetts

Married with children (same marriage)

If the surviving spouse has no other descendants, the spouse inherits the entire intestate estate. If the surviving spouse also has descendants from other relationships, the spouse receives the first $100,000 plus half the remaining estate; children split the rest.

Married with children from a prior relationship

The spouse receives the first $100,000 plus half the remaining estate. Children from the prior relationship split the rest.

Married, no children

If no parents survive, the spouse inherits everything. If one or both parents survive, the spouse receives the first $200,000 plus three-quarters of the remaining estate. Parents take the rest.

Single with children

Children inherit everything equally by representation.

Single, no children

Parents inherit equally. If no parents survive, siblings inherit by representation. The chain continues through grandparents and their descendants. If a veteran without heirs dies while a member of a state-operated veterans' home, the property goes to the legacy fund for that home.

What makes a will valid

A will must be in writing, signed by the testator (or by another person in the testator's conscious presence and at the testator's direction), and signed by at least two witnesses who witnessed the signing or the testator's acknowledgment of the signature or will.

What people think

That a handwritten will is valid in Massachusetts because the state adopted the Uniform Probate Code.

What actually happens

Massachusetts adopted the MUPC — a modified version of the UPC — and intentionally omitted the provision authorizing holographic wills. Courts have confirmed that this omission is deliberate. A handwritten will without two witnesses is invalid in Massachusetts, regardless of how clear the testator's intent may be.

Common failure

Assuming that a will executed in another state (such as a holographic will validly made in California) remains valid after moving to Massachusetts. While Massachusetts generally recognizes wills valid where executed, the safest practice is to re-execute the will with Massachusetts-compliant witnesses after relocating.

When a trust is better

When estate tax planning is needed (estates approaching or exceeding $2M benefit significantly from trust-based tax reduction strategies), when privacy matters, when managing property in multiple states, or when the elective share must be managed strategically.

Execution checklist

1. Sign the will with two competent witnesses present
2. Have both witnesses sign — they need not be present at the same time or in the testator's presence, but they must have witnessed the signing or acknowledgment
3. Execute a self-proving affidavit (notarized) to simplify informal probate
4. Do NOT rely on a holographic will — Massachusetts does not recognize them
5. Store the original securely — the Probate and Family Court requires the original for admission

What it does

Grants authority to a named agent to manage financial, legal, and property affairs on your behalf.

Key rule

Massachusetts recognizes durable powers of attorney that survive the principal's incapacity. The document must include explicit durability language. Without it, the POA terminates at incapacity — forcing the family to petition for conservatorship through the Probate and Family Court.

Real-world friction

Financial institutions may reject POAs they consider outdated or non-standard. Notarizing the document significantly reduces friction. Massachusetts law provides remedies for unreasonable third-party refusal.

Common mistake

Confusing the financial POA with the health care proxy. They are separate documents under separate statutes with entirely different legal authority.

What it covers

The designation of a health care agent authorized to make medical decisions if you become unable to make or communicate your own decisions.

What's different

Massachusetts uses a 'health care proxy' rather than a living will or advance directive. The proxy designates an agent but does not typically contain specific treatment instructions — though you can include your wishes in the document or communicate them to your agent. Massachusetts does not have a separate statutory living will form.

Execution requirements

Must be signed by the principal in the presence of two witnesses who also sign. The health care agent cannot serve as a witness. Notarization is not required but is recommended.

Common misunderstanding

Assuming that a health care proxy includes specific treatment instructions. In Massachusetts, the proxy primarily designates who makes decisions — not what decisions they should make. Including your treatment preferences in the document or communicating them clearly to your agent is critical.

When required

When assets are held solely in the decedent's name without a beneficiary designation, survivorship rights, or trust.

What makes Massachusetts different

Massachusetts adopted the MUPC in 2012, transforming a previously cumbersome probate system into one with three distinct tracks: informal probate (no hearing needed, handled by the Register of Probate), formal probate (judicial proceeding for contested cases), and voluntary administration (for small estates under $25,000). The most significant planning consideration, however, is the state estate tax — Massachusetts is one of only a few states with an estate tax, and its $2 million threshold is one of the lowest in the country. For families in Greater Boston, where real estate values alone can push an estate above this threshold, estate tax planning is a practical necessity.

Probate paths

What people get wrong

Assuming that the federal estate tax exemption ($15 million in 2026) means estate taxes are not a concern. Massachusetts imposes its own estate tax starting at $2 million — and in a high-cost-of-living state where the median home value in many communities exceeds $600,000, reaching this threshold is far easier than most families realize.

When a trust is useful

Estate tax planning is the primary driver — irrevocable trusts, spousal lifetime access trusts (SLATs), and credit shelter trusts can reduce the taxable estate below the $2M threshold. Trusts are also valuable for avoiding probate, maintaining privacy, managing property in multiple states, and structuring distributions for minor children.

When a trust is unnecessary

Very small estates well below the $2M estate tax threshold where the voluntary administration or informal probate process is sufficient and no tax planning is needed.

Key mistake

Creating a trust for probate avoidance but not addressing estate tax planning. In Massachusetts, the estate tax is often the larger financial concern — a trust that avoids probate but doesn't reduce the taxable estate misses the most important benefit.

Ignoring the Massachusetts estate tax

Massachusetts imposes an estate tax on estates valued at $2 million or more, with rates from 0.8% to 16%. The federal exemption ($15M in 2026) does not protect against the state tax. In Greater Boston, a family home, retirement accounts, and life insurance can easily push a middle-class estate past this threshold.

Relying on a holographic will

Massachusetts does not recognize holographic (unwitnessed handwritten) wills. The MUPC intentionally omitted this UPC provision. A handwritten will without two witnesses is invalid regardless of how clear the testator's intent may be.

Assuming the elective share follows the UPC model

Massachusetts did not adopt the UPC's augmented estate elective share. The elective share remains under the old statute — a life interest in one-third (with children) or one-half (without children) of the probate estate. This is significantly less protective than the UPC model and is limited to probate assets.

Making life insurance payable to the estate

Life insurance payable to the estate is included in both the probate estate and the estate tax calculation. Making it payable to a named beneficiary keeps it out of probate and may reduce estate tax exposure.

Using a beneficiary as one of only two witnesses

The beneficiary's gift may be voided unless two additional disinterested witnesses are present or the beneficiary proves the gift was not the result of fraud or undue influence. Always use disinterested witnesses.

Not understanding the health care proxy limitations

Massachusetts uses a health care proxy that designates an agent but does not typically contain specific treatment instructions. Communicating your wishes to your agent — or including them in the document — is essential, because the proxy alone may not provide the guidance your agent needs.