MA risk areas
Massachusetts estate risk areas
These pages explain how default state rules in Massachusetts shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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.
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Guardianship risk
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.
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Complexity triggers
Massachusetts protects surviving spouses through premarital-will rules and exempt property rights that can override a will’s plan.
- If a spouse married the decedent after a will was executed, the spouse may receive an intestate share of portions not left to prior children or their descendants.
- Exempt property rights and the short-term right to remain in the decedent’s home can take priority over unsecured claims.
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