What documents make up a Massachusetts estate plan?

Commonly a will (G.L. c. 190B, § 2-502), often with a revocable trust (G.L. c. 203E, §§ 401, 602), beneficiary designations on insurance and retirement accounts, a durable power of attorney and a health care proxy (G.L. c. 201D, § 2); Massachusetts has no separate living-will statute. Each governs something different; what you need is a question for a licensed Massachusetts attorney of your choosing.

Does a Massachusetts trust need to be signed before witnesses?

The Massachusetts Uniform Trust Code asks that the settlor have capacity and indicate an intention to create the trust, that the trust have a definite beneficiary (or be a charitable trust, a trust for the care of an animal or a trust for another non-charitable purpose), that the trustee have duties to perform, and that the same person not be the sole trustee and sole beneficiary (G.L. c. 203E, § 402(a)); it names no witnesses or notary for a trust created during life. A will, by contrast, is in writing, signed by the testator and signed by at least two individuals who each witnessed the signing or the testator's acknowledgment (G.L. c. 190B, § 2-502), and a trust may be created by will (G.L. c. 203E, § 401).

Does a Massachusetts trust avoid probate?

Property titled to the trustee during the settlor's life passes under the trust's terms without an estate administration; property outside the trust passes by will or by intestacy (G.L. c. 190B, § 2-103) through the Probate and Family Court, by beneficiary designation or by survivorship. The creditors' year has a trust branch: the trustee of a trust whose assets are subject as a matter of substantive law to the decedent's creditors answers only an action commenced against the trustee or the personal representative within one year after the death (§ 3-803(b)), and after the death a trust that was revocable at the death is subject to the settlor's creditors, the funeral expenses and the statutory allowances to the extent the probate estate is inadequate (G.L. c. 203E, § 505(a)(3)). Probate is also separate from the estate tax: for a death on or after January 1, 2023, no tax is payable if the federal taxable estate is not more than $2,000,000 (G.L. c. 65C, § 2A(g)).

Massachusetts Estate Planning: Wills, Trusts and Probate

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The building blocks of a Massachusetts estate plan

A Massachusetts will

A will directs who receives your property and names a personal representative, but it generally must pass through Massachusetts probate to take effect. It can also name guardians for minor children.

A revocable living Trust

A revocable living Trust holds your assets during life and passes them to your beneficiaries at death — generally outside probate — while you keep full control and can change it anytime. It is an administration and probate-avoidance tool, not asset protection.

Probate

Probate is the court process that settles a decedent's estate — admitting the will, paying creditors, and distributing what remains. In Massachusetts the Probate and Family Court appoints the personal representative, who prepares the inventory within three months (G.L. c. 190B, § 3-706) while the creditors' one year runs from the death (§ 3-803); a small estate of personal property may be settled by voluntary administration (§ 3-1201), and many plans aim to reduce or avoid probate.

Asset protection

Massachusetts protects some property by statute — the estate of homestead, retirement plans and accounts, and life insurance proceeds (G.L. c. 188, §§ 3, 4; G.L. c. 235, § 34A; G.L. c. 175, § 125) — but each depends on facts, timing and titling, and a revocable Trust does not by itself shield assets from creditors (G.L. c. 203E, § 505). This is an area to review with a Massachusetts attorney.

Powers of attorney & advance directives

A complete plan usually also includes a power of attorney for finances and a health care proxy (G.L. c. 201D, § 2) — so someone you trust can act for you if you cannot, rather than a guardian or conservator the court appoints.

Which plan is right in Massachusetts?

There is no single best plan for everyone — the right mix of will, Trust, and directives depends on your assets, your family, and your goals. This page is general information, not legal advice. A free role check can show you where you stand, and a Massachusetts attorney can recommend what fits your situation.

General information about Massachusetts law, not legal advice.

Frequently asked questions

What documents make up a Massachusetts estate plan?: Commonly a will (G.L. c. 190B, § 2-502), often with a revocable trust (G.L. c. 203E, §§ 401, 602), beneficiary designations on insurance and retirement accounts, a durable power of attorney and a health care proxy (G.L. c. 201D, § 2); Massachusetts has no separate living-will statute. Each governs something different; what you need is a question for a licensed Massachusetts attorney of your choosing.
Does a Massachusetts trust need to be signed before witnesses?: The Massachusetts Uniform Trust Code asks that the settlor have capacity and indicate an intention to create the trust, that the trust have a definite beneficiary (or be a charitable trust, a trust for the care of an animal or a trust for another non-charitable purpose), that the trustee have duties to perform, and that the same person not be the sole trustee and sole beneficiary (G.L. c. 203E, § 402(a)); it names no witnesses or notary for a trust created during life. A will, by contrast, is in writing, signed by the testator and signed by at least two individuals who each witnessed the signing or the testator's acknowledgment (G.L. c. 190B, § 2-502), and a trust may be created by will (G.L. c. 203E, § 401).
Does a Massachusetts trust avoid probate?: Property titled to the trustee during the settlor's life passes under the trust's terms without an estate administration; property outside the trust passes by will or by intestacy (G.L. c. 190B, § 2-103) through the Probate and Family Court, by beneficiary designation or by survivorship. The creditors' year has a trust branch: the trustee of a trust whose assets are subject as a matter of substantive law to the decedent's creditors answers only an action commenced against the trustee or the personal representative within one year after the death (§ 3-803(b)), and after the death a trust that was revocable at the death is subject to the settlor's creditors, the funeral expenses and the statutory allowances to the extent the probate estate is inadequate (G.L. c. 203E, § 505(a)(3)). Probate is also separate from the estate tax: for a death on or after January 1, 2023, no tax is payable if the federal taxable estate is not more than $2,000,000 (G.L. c. 65C, § 2A(g)).