Massachusetts Inheritance: Plan an Estate or Settle One

Massachusetts has adopted the Uniform Probate Code, has enacted the Uniform Trust CodeM.G.L. c. 203E § 101 et seq.Verified Oct 17, 2026View source, and has not adopted the Uniform Power of Attorney ActM.G.L. c. 190B §§ 5-501 to 5-507; c. 183 §§ 29, 32Verified Sep 18, 2026View source.

Probate of a simple estate in Massachusetts runs 6 months to 9 months; an average estate takes 9 months to 14 months. The court filing fee is $390M.G.L. c. 262, § 40; M.G.L. c. 262, § 4CVerified Sep 8, 2026View source; attorney fees are reasonable compensationNo specific statute for general probate attorney fees; reasonable compensation subject to court review. M.G.L. c. 190B § 3-720 covers litigation expense reimbursement only.Verified Sep 8, 2026View source; executor compensation typically runs 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate. On a $500,000 estate the estimated total comes to $27,714No specific statute for general probate attorney fees; reasonable compensation subject to court review. M.G.L. c. 190B § 3-720 covers litigation expense reimbursement only.Verified Sep 8, 2026View source. The personal representative must post a bondM.G.L. c. 190B § 3-603Verified Sep 8, 2026View source, which the will may waiveM.G.L. c. 190B § 3-603Verified Sep 8, 2026View source. Informal, unsupervised probate is availableM.G.L. c. 190B §§ 3-301, 3-307 (magistrate appoints without formal hearing)Verified Sep 8, 2026View source for uncontested estates.

Certified death certificates come from the Massachusetts Registry of Vital Records and StatisticsMassachusetts Registry of Vital Records and StatisticsVerified Oct 15, 2026View source at $32Massachusetts Registry of Vital Records and StatisticsVerified Oct 15, 2026View source a copy. Processing time: 7-10 business days online or by phone; 15-30 business days by mailMassachusetts Registry of Vital Records and StatisticsVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 90 daysMGL c. 190B §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source of appointment.

A surviving spouse left out of the will can elect to take a statutory share insteadMGL c. 191 § 15Verified Sep 15, 2026View source. The family allowance during administration is capped at $18,000MGL c. 190B §§ 2-404, 2-405Verified Oct 11, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 yearsMGL c. 201A § 20Verified Sep 15, 2026View source of age. Massachusetts taxes incomeM.G.L. c. 62, § 4(b), (d); Mass. Const. Amend. Art. XLIV, as amended by Amend. Art. CXXI (Fair Share Amendment)Verified Sep 20, 2026View source at a top rate of 9%M.G.L. c. 62, § 4(b), (d); Mass. Const. Amend. Art. XLIV, as amended by Amend. Art. CXXI (Fair Share Amendment)Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular ratesM.G.L. c. 62 § 2(b)(3) (Part C gross income = gain from capital assets held > 1 year); § 4(c) (Part C taxed at the Part B rate; 3% on qualifying MA small-business stock held ≥ 3 years); § 4(a)(1) (Part A: 12% on capital gains, 8.5% on assets held ≤ 1 year); § 4(b) (Part B rate, floor 5%); § 4(d) (4% surtax above the indexed $1M threshold)Verified Sep 15, 2026View source.