Estate Planning in Massachusetts

Like all states, Massachusetts recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 2M.G.L. c. 190B § 2-502Verified Sep 16, 2026View source adult witnesses, and adding a notarized self-proving affidavit can streamline the probate process later.

A Massachusetts healthcare power of attorney is signed before 2M.G.L. c. 201D § 2Verified Jul 15, 2026View source witnesses; notarization is not requiredM.G.L. c. 201D § 2Verified Jul 15, 2026View source. Witnesses must be at least 18 yearsM.G.L. c. 201D § 2Verified Jul 15, 2026View source old and cannot be the named agent. The agent must be at least 18 yearsM.G.L. c. 201D § 2Verified Jul 15, 2026View source old, and Massachusetts bars employees of the treating facility from serving.

A Massachusetts financial power of attorney requires neither witnesses nor notarization to be validM.G.L. c. 190B §§ 5-501 to 5-507; c. 183 §§ 29, 32Verified Sep 18, 2026View source. A notarized signature carries a statutory presumption that it is genuineM.G.L. c. 190B §§ 5-501 to 5-507; c. 183 §§ 29, 32Verified Sep 18, 2026View source. It is not durable unless it says soM.G.L. c. 190B §§ 5-501 to 5-507; c. 183 §§ 29, 32Verified Sep 18, 2026View source, in words such as “This power of attorney shall not be affected by subsequent disability or incapacity of the principal, or lapse of time”; without that language it ends when the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permittedM.G.L. c. 190B §§ 5-501 to 5-507; c. 183 §§ 29, 32Verified Sep 18, 2026View source.

Massachusetts imposes its own estate tax on estates exceeding $2,000,000M.G.L. c. 65C § 2A; St. 2023, c. 50; St. 2024, c. 206, § 13; St. 2025, c. 9, § 35Verified Sep 15, 2026View source, with a top rate of 16%M.G.L. c. 65C § 2A; St. 2023, c. 50; St. 2024, c. 206, § 13; St. 2025, c. 9, § 35Verified Sep 15, 2026View source. This is separate from the federal estate tax and applies at a much lower threshold—the federal exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source. Families with estates near this threshold often use trusts and lifetime gifting to reduce exposure.

Massachusetts does not require a revocable living trust to be notarizedM.G.L. c. 203E § 101 et seq.Verified Jul 15, 2026View source. Massachusetts does not allow transfer-on-death deeds for real estate. Without this option, real property must pass through probate or be held in a trust to avoid court proceedings. Transferring property into a revocable trust does not trigger a property tax reassessment in Massachusetts, so property taxes remain at their current level. Massachusetts fully enforces no-contest clauses in trusts and wills. A beneficiary who unsuccessfully challenges the document can lose their entire inheritance, which strongly discourages frivolous disputes.

Massachusetts automatically revokes an ex-spouse as beneficiary on life insurance, retirement accounts, and similar designations upon divorce. However, these automatic revocations can be overridden by a divorce decree or by re-designating the ex-spouse after the divorce.