Executor Duties in Massachusetts: A Complete Guide

Massachusetts uses the term "personal representative" rather than "executor" since it adopted the Massachusetts Uniform Probate Code (MUPC) in 2012. This guide walks through every duty — from the two separate 7-day requirements before filing to the Massachusetts estate tax considerations that make this state's administration more complex than most.

How to Get Appointed Personal Representative in Massachusetts

1. Wait 7 days: Under M.G.L. c. 190B, § 3-307, the Magistrate cannot appoint a personal representative until at least 7 days have elapsed since the date of death (30 days if the decedent was a non-resident).
2. Give notice to heirs: Separately, under M.G.L. c. 190B, § 3-306, provide at least 7 days' prior written notice of your intent to file to all heirs and devisees and anyone with an equal or prior right to appointment. This second notice requirement is unique to Massachusetts and frequently missed by first-time petitioners.
3. File the petition: File a Petition for Informal Probate of Will and Appointment of Personal Representative in the Probate and Family Court of the county where the deceased was domiciled, with the original will and a certified death certificate.
4. Receive Letters: The Magistrate reviews — usually within a few weeks — and issues Letters Testamentary (with a will) or Letters of Authority (without one). No court hearing is required for informal probate.

Informal vs. Formal Probate

Most Massachusetts estates use informal probate, which proceeds without court hearings. Formal probate is required when the will is contested, when the original will cannot be found, when proper notice cannot be given to all heirs, or when other complications arise. Formal probate involves a noticed hearing before a judge and is significantly slower.

Massachusetts Personal Representative Compensation

Massachusetts does not set a statutory commission. Personal representatives are entitled to "reasonable compensation," evaluated based on:

• Estate size (in practice, often 1–4% of value)
• Complexity of administration (real estate, a business, disputes, Massachusetts estate tax filings)
• Time and skill required
• Quality of work

Many family personal representatives waive compensation. If you take it, the fee is taxable income to you.

Does Massachusetts Require a Bond?

Generally yes. Under M.G.L. c. 190B, § 3-603, sureties on the bond are required unless: the will directs that there be no bond or waives sureties; all heirs (if there's no will) or all devisees (if there is) file a written waiver of sureties; the personal representative is a qualified bank or trust company; or the court concludes sureties aren't in the estate's best interest. Most modern Massachusetts wills include a sureties waiver. Where sureties are required, premiums for a corporate surety bond typically run $5–$10 per $1,000 of coverage per year.

Core Duties as Personal Representative in Massachusetts

1. Wait 7 days after death, then give 7 days' notice to heirs and devisees before filing
2. File the Petition for Informal Probate and obtain Letters Testamentary or Letters of Authority
3. Open an estate bank account using the estate's EIN
4. File the Inventory of estate assets within 3 months of appointment
5. Publish the required notice once in a newspaper of general circulation, within 30 days of appointment
6. Pay valid creditor claims and file final income taxes
7. If the estate exceeds $2 million, file the Massachusetts Form M-706 Estate Tax Return within 9 months of death
8. Manage estate assets prudently throughout administration
9. Wait out the one-year creditor claims period before final distribution
10. Distribute remaining assets per the will (or Massachusetts intestacy rules)
11. File the Final Account (or a streamlined Voluntary Account if all interested parties assent)

The Massachusetts Estate Tax — A Critical Duty

The Massachusetts estate tax, under M.G.L. c. 65C, is the personal representative's single most important compliance task in larger estates. The Form M-706 Estate Tax Return is due 9 months after death for any estate with a gross value above the $2 million threshold. The personal representative is personally liable for paying the tax before distributing assets to beneficiaries.

A 2023 reform (Chapter 50 of the Acts of 2023) raised the threshold from $1 million to $2 million and added a $99,600 credit against the calculated tax, eliminating the old "cliff" where crossing the threshold by even a dollar taxed the entire estate. Estates above $2 million now owe tax calculated on that structure rather than facing an all-or-nothing bill.

Even estates that owe no Massachusetts tax because they're below the threshold often still need to file an Affidavit of No Massachusetts Estate Tax to clear title on real estate.

Out-of-State Personal Representatives

Massachusetts allows non-resident personal representatives. The court may require designation of a Massachusetts resident as agent for service of process — a minor formality typically handled by the estate's attorney. This is not a significant barrier for non-resident family members.

How to Close the Estate in Massachusetts

Close the estate by filing a Final Account showing all receipts, disbursements, and distributions, plus a Statement of Account. If all interested parties assent in writing, a streamlined "Voluntary Account" may be filed instead. Once the court allows the account and distributions are complete, the personal representative is discharged.