MA state guide
Massachusetts estate risk overview
This guide explains how estate outcomes work in Massachusettswhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Massachusetts intestacy gives the surviving spouse the entire estate in some cases; otherwise the spouse receives a statutory dollar amount plus a fraction, with the remainder passing to descendants or other heirs.
- If there is no surviving descendant or parent, the spouse inherits the entire intestate estate.
- If there are no descendants but a parent survives, the spouse receives the first $200,000 plus three-fourths of the balance.
- If all descendants are also the spouse’s and the spouse has other descendants, or if the decedent has descendants who are not the spouse’s, the spouse receives the first $100,000 plus one-half of the balance.
- Any remaining estate passes to descendants per capita at each generation, then to parents, then to descendants of parents.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Massachusetts allows voluntary administration for small estates consisting of personal property within a statutory cap after a 30-day waiting period.
- The estate must consist entirely of personal property; a motor vehicle may be included and other personal property must be $25,000 or less.
- At least 30 days must pass after death before the voluntary administration filing.
- No petition for appointment of a personal representative can be pending.
- An interested person files a verified statement and may be appointed as voluntary personal representative.
- Voluntary administration is limited to personal property estates and requires a probate court filing.
Estate and inheritance tax exposure
Massachusetts imposes an estate tax for estates above a $2 million threshold; it does not levy an inheritance tax.
- For decedents dying in 2023 or later, estates valued at $2,000,000 or less are not subject to Massachusetts estate tax.
- The estate tax is based on the federal taxable estate.
- Massachusetts does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Guardianship for minors
Massachusetts courts may appoint guardians for minors when parents are unavailable or unfit, with priority for parental nominees and a minor’s nominee at age 14 or older.
- A guardian may be appointed by a parent or by the court.
- The court may appoint a guardian when parents are deceased or incapacitated, consent, have had rights terminated, or are found unavailable or unfit.
- A parental nominee has priority unless they fail to accept within the statutory period.
- A minor age 14 or older may nominate a guardian, unless contrary to the minor’s best interest.
- Older minors may nominate a guardian, subject to court approval.
- Courts rely on best-interest findings when appointing a guardian.
Risk areas
Explore estate risk dimensions in Massachusetts
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Massachusetts
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Missing state estate tax thresholds and filing rules.
Who is most exposed
Higher default risk in Massachusetts
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
- Higher-net-worth estates near state tax thresholds.
Next: explore planning options in Massachusetts
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.