Massachusetts Executor & Trustee Checklist
You've been named executor or trustee in Massachusetts — and probably handed no instructions. This is the ordered list of what to do, in the sequence Massachusetts expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Personal Representative (MUPC term; replaced 'executor/administrator' in 2012)
- Court
- Probate and Family Court (a division of the Trial Court)
- Appointment document
- Letters of Authority for Personal Representative (informal or formal)
- Creditor claim window
- 1 year from date of death (the operative bar; no separate creditor-claim publication in the ordinary case)
- Inventory deadline
- Filed with the court OR served on interested persons within 3 months of appointment
- Trustee notice deadline
- No fixed day-count
- State death tax
- Massachusetts estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Probate and Family Court (a division of the Trial Court).
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This is the document that proves you have authority to act as Personal Representative (MUPC term; replaced 'executor/administrator' in 2012).
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The general 1-year-from-death bar applies (MGL c.190B §3-803). Massachusetts does not require a separate newspaper publication to creditors in the ordinary MUPC case; the PR gives notice of the appointment itself.
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Filed with the court OR served on interested persons within 3 months of appointment (MGL c.190B §3-706).
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Notice of the petition to interested persons before/at appointment; informal probate requires notice to interested parties within 30 days after appointment (MUPC).
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. Massachusetts estate tax — $2,000,000 exemption (deaths on/after 1/1/2023), with a $99,600 credit removing the old cliff on the first $2M; rates up to ~16%. No inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Informal — a Closing Statement sworn by the PR (MGL c.190B §3-1003). Formal — petition for order of complete settlement / final account allowance.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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No fixed day-count — Massachusetts adopted the UTC (MGL c.203E) but requires only that the trustee keep qualified beneficiaries 'reasonably informed' (§813). No hard deadline.
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The general 1-year-from-death bar applies (MGL c.190B §3-803). Massachusetts does not require a separate newspaper publication to creditors in the ordinary MUPC case; the PR gives notice of the appointment itself.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Massachusetts
Voluntary Administration (small-estate affidavit) — personal property ≤ $25,000 (excluding one motor vehicle), no real estate, 30 days after death (MGL c.190B §3-1201).
Informal — a Closing Statement sworn by the PR (MGL c.190B §3-1003). Formal — petition for order of complete settlement / final account allowance.
Informal vs. formal probate under the MUPC — informal is administrative via a magistrate with no hearing. The $2M estate-tax threshold is a true exemption now (credit removes the cliff), but estates over $2M are taxed on the full amount above the credit.
Sources — investigate further
The steps above are drawn from Massachusetts's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.