Executor Duties and Timeline in Massachusetts
Executor Duties and Timeline in Massachusetts
If someone named you as executor in their will, or a court is asking you to handle a loved one's estate, you are about to take on a formal legal role with real deadlines and real liability. Before you do anything else, you need to know one thing specific to Massachusetts: the state does not use the word "executor."
1. "Executor" vs. "Personal Representative": What Massachusetts Actually Calls This Role
When the Massachusetts Uniform Probate Code (MUPC) took effect on March 31, 2012, it replaced older probate terminology. Under M.G.L. c. 190B, the person who manages a deceased person's estate is called the personal representative, often abbreviated PR.
- If there is a will (testate estate): the person named in the will was formerly called the executor. Under the MUPC, they are the personal representative.
- If there is no will (intestate estate): the person formerly called the administrator is also now called the personal representative.
The job is the same either way. This article uses PR throughout, because that is what Massachusetts law requires and what the courts recognize.
2. Who Can Serve as PR
To qualify as a PR in Massachusetts, you must be at least 18 years old and not found unsuitable by the court. You do not need to be a Massachusetts resident, but if you live outside the state, you must appoint a Massachusetts resident as your agent to receive service of process.
The court follows a priority order when appointing a PR (M.G.L. c. 190B, § 3-203):
- The person nominated in the will
- The surviving spouse, if they are also a devisee (a beneficiary under the will)
- Other devisees named in the will
- The surviving spouse, if not a devisee
- Other heirs under intestacy law
- The public administrator, if no one else steps forward
When multiple people share the same priority level, they must either agree on a nominee together or apply jointly. If they cannot agree, the court decides.
3. Bond Requirements
Massachusetts kept the bond requirement when it adopted the Uniform Probate Code. Under M.G.L. c. 190B, § 3-603, a bond is required in all cases unless:
- The will specifically directs that no bond be required, or
- All heirs and devisees file a written waiver
The bond form is MPC 801. The bond protects beneficiaries in case the PR mismanages estate assets.
4. The Appointment Process
Before you can act on behalf of the estate, you need Letters of Authority from the Probate and Family Court. These letters are your legal authorization to collect assets, pay debts, and sign documents in the estate's name.
For informal probate (the most common path):
- You cannot file until at least 7 days after the date of death (M.G.L. c. 190B, § 3-302)
- File petition MPC 150 with the Probate and Family Court in the county where the decedent was domiciled at death
- Give notice to all interested persons at least 7 days before filing (use form MPC 550, or obtain a waiver on form MPC 455)
- Filing fee: $390 for informal probate; $405 for formal probate
- A magistrate reviews and issues the appointment; the court then issues Letters of Authority
Massachusetts has 14 counties, each with a Probate and Family Court division. Find the correct court at mass.gov/orgs/probate-and-family-court/locations. Additional certified copies of Letters of Authority cost approximately $25 each (LIKELY_ACCURATE).
For more on how Massachusetts probate works, including voluntary administration for small estates, see the full probate guide.
5. The 8 Key Duties of a Massachusetts PR
Once you have your Letters of Authority, your obligations begin in sequence. Here is what the MUPC requires, in roughly chronological order.
Duty 1: Notify Interested Persons
Within days of your appointment, notify all heirs, devisees, and known creditors that you have been appointed PR. You must also publish a notice using form MPC 551 (Informal Probate Publication Notice) in a local newspaper. This puts unknown creditors on notice.
Duty 2: Notify MassHealth (Read This Section Carefully)
If the person who died was a MassHealth member at any point, you must notify MassHealth when you open probate. This is required by M.G.L. c. 118E, § 32(a).
MassHealth is Massachusetts's Medicaid program. Under the state's estate recovery rules, MassHealth can file a claim against the estate to recover the cost of any Medicaid services paid on behalf of the decedent. MassHealth has 60 days after you notify them to file that claim.
What happens if you do not notify MassHealth? You can be held personally liable for the value of any MassHealth claim that goes unpaid because you distributed assets before the claim was filed. This is one of the most common and most costly mistakes a PR makes in Massachusetts. Do not skip this step, and do not wait.
If you are unsure whether the decedent was a MassHealth member, err on the side of notifying. The cost of sending notice is zero. The cost of missing it can be thousands of dollars out of your own pocket.
MassHealth claims are paid at Priority 6 in the estate's claim hierarchy (see Section 7 below), after funeral expenses and before general unsecured creditors.
Duty 3: File an Inventory Within 3 Months
Within 3 months of your appointment, file an inventory of all probate assets with the Probate and Family Court. This is required by M.G.L. c. 190B, § 3-706.
The inventory must include:
- Real estate, with estimated fair market value
- Personal property (furniture, vehicles, jewelry)
- Bank accounts and investment accounts
- Business interests or other assets subject to probate
Use market values as of the date of death, not purchase price or assessed value. Getting a professional appraisal for real estate and unusual items protects you against later disputes.
Note that non-probate assets, such as jointly held property, retirement accounts with named beneficiaries, and life insurance payable to named beneficiaries, do not go in the probate inventory and pass outside this process.
Duty 4: Protect and Manage Estate Assets
From the moment you are appointed, you have a fiduciary duty to preserve estate assets. That means:
- Securing any real property (changing locks if necessary, notifying the insurer of the change in status)
- Continuing to pay property taxes and mortgage payments to prevent foreclosure or tax liens
- Opening a separate estate checking account and depositing all estate funds there
- Never mixing estate funds with your personal funds
Commingling estate and personal funds is a breach of fiduciary duty that can expose you to personal liability, even if the estate ultimately suffers no loss.
Duty 5: Identify and Pay Creditors
The creditor claims period in Massachusetts runs for 1 year from the date of death (M.G.L. c. 190B, § 3-803). Any creditor who does not file a claim within that 1-year window is barred, with limited exceptions.
You should not distribute assets to beneficiaries until you are confident the creditor period has run and all valid claims have been paid.
Do not pay debts in random order. The MUPC specifies a strict priority (M.G.L. c. 190B, § 3-805). If the estate is insolvent (meaning debts exceed assets), you must follow this order exactly or face personal liability for overpaying a lower-priority creditor:
See Section 7 for the full claim priority table.
Duty 6: File Tax Returns
As PR, you are responsible for several tax filings. Missing these deadlines can result in penalties charged to the estate, which ultimately reduces what beneficiaries receive.
Get an estate EIN first. Apply for an Employer Identification Number (EIN) for the estate at IRS.gov. Do not use the decedent's Social Security number for estate transactions. Also file Form 56 (Fiduciary Notification) with the IRS to alert them that you are acting as fiduciary.
Required filings:
- Final federal income tax return (Form 1040): Due April 15 of the year following the death, covering the decedent's income from January 1 through the date of death
- Final Massachusetts income tax return (Form 1): Same April 15 deadline
- Estate income tax (Form 1041): Required if the estate generates more than $600 in income during administration; due April 15 of the following year
- Massachusetts estate tax (Form M-706): Required if the gross estate is $2 million or more; due 9 months after the date of death
Massachusetts has its own estate tax with a $2 million threshold. For details on Massachusetts estate and inheritance taxes, see the MA estate tax guide.
Duty 7: Distribute Assets to Beneficiaries
After all debts, claims, and taxes are paid, distribute the remaining assets to the beneficiaries named in the will, or to the heirs under the Massachusetts intestacy statute if there is no will.
For each distribution:
- Get a signed receipt from every beneficiary confirming they received their share
- For real estate: file a deed with the county Registry of Deeds transferring title
- For bank accounts and financial accounts: present your Letters of Authority to the institution; see the MA bank accounts guide for account-by-account instructions
- Document every transaction in writing
Keep copies of everything. If a beneficiary later disputes a distribution, your written records are your defense.
Duty 8: Close the Estate
You can close an informal probate estate in one of two ways:
By sworn statement (M.G.L. c. 190B, § 3-1003): After at least 1 year of service as PR, you may file a sworn statement that you have published notice to creditors, given all required notices, fully administered the estate, and sent a copy of the statement to all distributees. This is the simpler path for uncontested estates.
By court order (M.G.L. c. 190B, § 3-1001): File a petition for a formal order of complete settlement. The court reviews the final accounting and enters a binding order. This path is more work but gives you greater legal protection against future claims.
In either case, file a final accounting on form MPC 853 showing all receipts, disbursements, and distributions. Retain your records for several years after closing.
6. The MassHealth Trap: A Closer Look
It bears repeating because it catches so many personal representatives off guard: MassHealth estate recovery in Massachusetts is aggressive and the notification duty is strict.
Under M.G.L. c. 118E, § 32, MassHealth must be notified when probate is opened for any decedent who was a Medicaid recipient. If you open probate, distribute assets, and MassHealth later establishes it had a valid claim, you can be required to repay that amount personally, even if you have already given the money to beneficiaries.
The practical checklist before you distribute a dollar:
- Determine whether the decedent ever received MassHealth benefits (check Medicare/Medicaid cards, bank statements, or medical bills)
- If yes (or if unsure), send written notice to MassHealth at the start of probate
- Wait for MassHealth's 60-day response window before making any distributions
- If MassHealth files a claim, pay it at its correct priority level before paying lower-priority creditors or beneficiaries
MassHealth's address for estate recovery notices is available through the Massachusetts Executive Office of Health and Human Services.
7. Claim Priority Order
If the estate has enough assets to pay everything, this order does not matter much. If it does not, this order is the law and deviating from it puts you at personal risk.
M.G.L. c. 190B, § 3-805 priority:
| Priority | Category |
|---|---|
| 1 | Administration costs (court fees, PR compensation, attorney fees) |
| 2 | Funeral and burial expenses |
| 3 | Federal tax claims (IRS) |
| 4 | Last illness medical expenses |
| 5 | Massachusetts state tax claims |
| 6 | MassHealth estate recovery |
| 7 | General unsecured creditors |
When assets are insufficient to fully pay all claims within a class, you pay each creditor in that class a pro-rata share proportional to their claim. Move down to the next class only after the current class is fully addressed. You may not skip a class or favor one creditor over another within the same class.
8. Massachusetts PR Timeline
| Task | Deadline | Statute/Source |
|---|---|---|
| Earliest filing for informal probate | 7 days after death | M.G.L. c. 190B, § 3-302 |
| Earliest voluntary administration | 30 days after death | M.G.L. c. 190B, § 3-1201 |
| Notice to interested persons before filing | At least 7 days before filing | MPC 550 |
| Notify MassHealth (if applicable) | As soon as probate opens | M.G.L. c. 118E, § 32(a) |
| MassHealth claim window | 60 days after PR notification | M.G.L. c. 118E |
| File inventory | Within 3 months of appointment | M.G.L. c. 190B, § 3-706 |
| Creditor claims bar date | 1 year from date of death | M.G.L. c. 190B, § 3-803 |
| Massachusetts estate tax filing | 9 months after death | M.G.L. c. 65C |
| Federal estate tax filing | 9 months after death | IRC |
| Final income tax returns (1040 / Form 1) | April 15 of following year | IRS / MA DOR |
| General probate deadline (open probate) | 3 years from death | M.G.L. c. 190B, § 3-108 |
| Close by sworn statement | After 1 year of service as PR | M.G.L. c. 190B, § 3-1003 |
9. PR Compensation and Liability
Compensation
Massachusetts law allows a PR to receive reasonable compensation for their services (M.G.L. c. 190B). What counts as reasonable depends on the size and complexity of the estate, the time you spent, and comparable rates in the area. If beneficiaries dispute your fee, the court will decide. Keep detailed time records from the start.
One exception: if you are serving as PR under the voluntary administration procedure for small estates (M.G.L. c. 190B, § 3-1201), you cannot charge any fee.
Fiduciary Duty and Personal Liability
You are a fiduciary. That means the estate and its beneficiaries come first; your personal interests come last. Specific actions that can expose you to personal liability:
- Distributing assets before paying all valid debts and taxes
- Failing to notify MassHealth when required
- Commingling estate funds with personal funds
- Favoring one beneficiary over others outside what the will or statute requires
- Paying creditors out of priority order in an insolvent estate
- Missing tax deadlines that result in penalties charged to the estate
If you are uncertain whether a specific action is proper, consult a Massachusetts probate attorney before taking it. The cost of an hour of legal advice is far less than the cost of defending against a surcharge claim.
10. Frequently Asked Questions
Do I need an attorney to serve as PR in Massachusetts?
No, Massachusetts does not require a PR to hire an attorney. For straightforward estates with clear assets and no disputes, many people handle probate themselves. That said, attorneys add real value when the estate involves real property in multiple states, business interests, significant debt, family disagreements, or an insolvent estate.
How long does Massachusetts probate take?
Most informal probates take 9 to 18 months from opening to closing. The 1-year creditor claim period is the primary driver of that timeline. Contested estates, tax audits, and real estate sales can extend the process significantly.
Can an out-of-state person serve as PR?
Yes. Massachusetts does not require the PR to be a state resident. However, a non-resident PR must designate a Massachusetts resident agent to receive legal notices and service of process on behalf of the estate.
What is the difference between formal and informal probate in Massachusetts?
Informal probate is handled by a magistrate without a court hearing and is faster and less expensive. Formal probate requires a judicial hearing and is used when there is a will contest, questions about the validity of the will, or disputes among interested persons. Most uncontested estates use informal probate.
What happens if an estate has more debts than assets?
The estate is insolvent. You must pay creditors in the statutory priority order and stop when assets run out. Beneficiaries receive nothing. As PR, you are not personally responsible for the estate's debts, as long as you follow the priority rules correctly and do not make improper distributions before creditors are paid.
11. What to Do Next
One of the first tasks after a death is gathering the documents you need to open probate, including the original will, certified copies of the death certificate, and a list of the decedent's assets and known debts. For guidance on obtaining certified copies of the death certificate, see the MA death certificate guide.
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This guide reflects Massachusetts Uniform Probate Code duties as of April 2026. Laws change. For complex estates, contested probates, or insolvent estates, consult a Massachusetts-licensed probate attorney.
Sources: M.G.L. c. 190B (Massachusetts Uniform Probate Code); M.G.L. c. 118E, §§ 31-32 (MassHealth Estate Recovery); M.G.L. c. 65C (Estate Tax); mass.gov/guides/file-an-informal-probate-for-an-estate