A guide to wills, trusts, powers of attorney, and the Massachusetts-specific rules that shape how your estate plan should work.
April 13, 2026 · Botelho Law Group · 10 min read
KEY TAKEAWAYS
- Without a will, Massachusetts intestacy laws determine who inherits your assets — and the result may not match your wishes.
- A will alone does not avoid probate. Trusts, beneficiary designations, and joint ownership can help streamline asset transfers.
- Massachusetts imposes its own estate tax on estates exceeding $2 million — far below the $15 million federal exemption in 2026.
- A durable power of attorney and health care proxy are essential for protecting yourself in the event of incapacity.
- Beneficiary designations on retirement accounts and life insurance policies override your will and must be reviewed regularly.
Estate planning is one of the most important steps you can take to protect the people and assets that matter most to you. In Massachusetts, estate laws carry specific requirements around probate, taxation, and document execution that can significantly affect how — and whether — your wishes are carried out.
Yet many Massachusetts residents put off estate planning, assuming it’s only relevant for the wealthy or the elderly. In reality, anyone who owns property, has children, holds retirement accounts, or simply wants a say in their medical care should have a plan in place.
At Botelho Law Group, we help individuals and families across Massachusetts build estate plans that address their specific circumstances — from straightforward wills to more complex trust structures and tax strategies. Below, we walk through the core components of an effective estate plan and the Massachusetts-specific rules you need to understand.
What Happens If You Die Without a Will in Massachusetts?
When someone dies without a valid will, their estate is distributed according to Massachusetts intestacy laws. These laws follow a rigid formula based on family structure, and the outcome often surprises surviving family members.
For example, if you are married with children, your spouse does not automatically inherit everything. Under Massachusetts law, your spouse may receive the first $200,000 of your estate plus half of the remainder, with the rest divided among your children. If you have children from a prior relationship, the split may be even less favorable for your surviving spouse.
Intestacy laws also do not account for unmarried partners, stepchildren, close friends, or charitable organizations. If these individuals or causes matter to you, a will is the only way to ensure they are included.
| WHY THIS MATTERS
Dying without a will doesn’t just create uncertainty — it can lead to family conflict, unnecessary legal expenses, and outcomes that directly contradict what you would have wanted. A properly drafted will puts you in control. |
Wills and the Probate Process in Massachusetts
A will is the foundation of most estate plans. It allows you to name who receives your assets, who serves as the personal representative (executor) of your estate, and — critically — who will serve as guardian for any minor children.
However, having a will does not allow your estate to skip probate. Probate is the court-supervised process through which a will is validated, debts are settled, and assets are distributed. In Massachusetts, probate is governed by the Massachusetts Uniform Probate Code (MUPC) and is handled through the Probate and Family Court.
Massachusetts offers several types of probate proceedings, including informal probate (a streamlined process for uncontested estates) and formal probate (used when there are disputes or complications). The timeline can range from a few months to well over a year, depending on the complexity of the estate and whether any challenges arise.
For many families, the cost, public nature, and time involved in probate are strong reasons to explore strategies that minimize what passes through the court system.
Using Trusts to Avoid Probate and Reduce Estate Taxes
Trusts are one of the most versatile tools in estate planning, and they play an especially important role in Massachusetts due to the state’s estate tax structure.
Revocable Living Trusts
A revocable living trust allows you to transfer assets into the trust during your lifetime while retaining full control. You can amend or revoke the trust at any time. When you pass away, the assets in the trust are distributed to your beneficiaries according to the trust’s terms — without going through probate.
This offers several advantages: faster distribution, lower administrative costs, and greater privacy, since trusts are not part of the public court record the way probate proceedings are.
Irrevocable Trusts and Estate Tax Planning
Massachusetts imposes its own estate tax on estates exceeding $2 million. This threshold is dramatically lower than the federal exemption, which stands at $15 million per individual as of 2026. That gap means many Massachusetts families who owe nothing in federal estate tax can still face a significant state tax bill.
Importantly, Massachusetts does not offer portability of the estate tax exemption between spouses. If the first spouse to die does not use their $2 million exemption, it is lost — it cannot be transferred to the surviving spouse.
Irrevocable trusts, such as credit shelter trusts, irrevocable life insurance trusts (ILITs), and qualified personal residence trusts (QPRTs), can help move assets out of the taxable estate, preserve both spouses’ exemptions, and reduce overall tax exposure.
Massachusetts vs. Federal Estate Tax at a Glance (2026)
| Massachusetts | Federal | |
| Exemption | $2 million per individual | $15 million per individual |
| Married Couple | $4 million (with proper planning) | $30 million (portable) |
| Portability | No — use it or lose it | Yes — unused exemption transfers to surviving spouse |
| Tax Rate | 0.8% to 16% | Up to 40% |
| Gift Tax | None — MA does not impose a gift tax | $19,000 annual exclusion per recipient (2026) |
| PLANNING OPPORTUNITY
Because Massachusetts has no gift tax, lifetime gifting is one of the most effective strategies for reducing your taxable estate below the $2 million threshold. A married couple can gift $38,000 per year to each recipient with no federal gift tax consequences, and larger gifts are possible without triggering any state tax. |
Planning for Incapacity: Powers of Attorney and Health Care Proxies
Estate planning is not only about what happens after death. It is equally about protecting yourself during your lifetime, particularly in the event of illness, injury, or cognitive decline.
Durable Power of Attorney
A durable power of attorney authorizes a trusted person (your “agent”) to manage your financial affairs if you become unable to do so. This can include paying bills, managing investments, filing tax returns, and handling real estate transactions. Without this document, your family may need to petition the Probate and Family Court for a conservatorship — a process that is costly, time-consuming, and public.
Health Care Proxy
A health care proxy designates someone to make medical decisions on your behalf if you are unable to communicate your wishes. Massachusetts law requires a specific form for the health care proxy, and the document must be signed by the principal and two witnesses.
Together, these documents ensure that the people you trust are empowered to act on your behalf without court intervention. They are a cornerstone of any complete estate plan.
Beneficiary Designations: The Most Overlooked Part of Estate Planning
Many of your most valuable assets — retirement accounts (401(k)s, IRAs), life insurance policies, and certain bank or investment accounts — pass directly to named beneficiaries outside of your will. These designations override whatever your will says.
This means that even if your will leaves everything to your spouse, an outdated beneficiary form naming an ex-spouse or a deceased relative could control where those assets actually go. Reviewing and updating beneficiary designations should be a regular part of your estate planning process, particularly after major life events such as marriage, divorce, the birth of a child, or the death of a beneficiary.
| COMMON MISTAKE
Failing to update beneficiary designations after a divorce is one of the most frequent estate planning errors. In Massachusetts, a divorce does not automatically revoke a former spouse’s designation on retirement accounts or life insurance policies governed by federal law (such as ERISA plans). |
Essential Documents in a Massachusetts Estate Plan
A comprehensive estate plan in Massachusetts typically includes several key documents, each serving a distinct purpose:
| Document | Purpose |
| Last Will and Testament | Directs how assets are distributed, names a personal representative, and appoints guardians for minor children. |
| Revocable Living Trust | Holds assets outside of probate, allows for private and efficient distribution, and provides continuity if you become incapacitated. |
| Durable Power of Attorney | Authorizes a trusted agent to manage your finances if you are unable to do so. |
| Health Care Proxy | Designates someone to make medical decisions on your behalf. |
| HIPAA Authorization | Grants specified individuals access to your medical records and health information. |
| Pour-Over Will | Works alongside a trust to transfer any remaining assets into the trust at death. |
Why Working With a Massachusetts Estate Planning Attorney Matters
Massachusetts estate law includes specific requirements for how documents must be signed and witnessed, how trusts must be funded, and how estates are administered through probate. Even small mistakes — an improperly witnessed will, a trust that was never funded, or a power of attorney that doesn’t comply with state law — can invalidate an otherwise well-intended plan.
At Botelho Law Group, we work with each client to understand their family dynamics, financial picture, and long-term goals. We then build an estate plan tailored to their circumstances — one that reflects current Massachusetts law, addresses tax exposure, and anticipates future changes. Whether you are drafting your first will or updating a trust created years ago, we provide the guidance you need to make confident, informed decisions.
Frequently Asked Questions About Estate Planning in Massachusetts
Do I need a trust if I already have a will?
A will alone does not avoid probate in Massachusetts. If you want your assets distributed privately and efficiently — without court involvement — a revocable living trust is worth considering. A trust also provides continuity if you become incapacitated, which a will does not.
What is the Massachusetts estate tax threshold?
Massachusetts imposes an estate tax on estates exceeding $2 million. Unlike the federal system, Massachusetts does not offer portability between spouses, which means proper planning (such as credit shelter trusts) is essential for married couples to preserve both exemptions.
How often should I update my estate plan?
At minimum, you should review your estate plan every three to five years or after any major life event — marriage, divorce, the birth or adoption of a child, a significant change in assets, or a move to or from Massachusetts. Changes in tax law, like the 2026 federal exemption updates, are also a reason to revisit your plan.
What happens if I become incapacitated without a power of attorney?
If you have not executed a durable power of attorney, your family will likely need to petition the Probate and Family Court for a conservatorship to manage your finances. This process is public, time-consuming, and expensive — and the court may appoint someone you would not have chosen.
Does Massachusetts have a gift tax?
No. Massachusetts does not impose a state gift tax. This makes lifetime gifting one of the most effective strategies for reducing your estate below the $2 million threshold and avoiding Massachusetts estate tax entirely.
| Ready to Protect Your Future?
Whether you are creating your first estate plan or updating an existing one, Botelho Law Group can help you navigate Massachusetts estate law and build a plan that works for your family. |
