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This checklist is born from personal experience and the lessons learned during a challenging and emotional time. When a loved one’s emergency room visit turned into the discovery of cancer, my family and I were thrust into a whirlwind of decisions and realizations. The gap between what we thought would happen and what actually unfolded was significant, and navigating those first critical weeks required more preparation and knowledge than we had initially.
This experience not only opened my eyes to the complexities of medical treatment following such life-altering events but also inspired me to refine and publicly share this checklist. While I know little of medicine, I know this topic of post-passing administration of wills and trusts. My hope is that it serves as a practical guide and a source of comfort for others facing similar situations, helping to bring clarity during difficult moments. Remember, you're not alone. Get help from others who take the subject, yes even the subject of post-death administration, in a serious and studied way. My humble thanks to those medical professionals who take medical treatment as seriously as possible and also to those who leave a legacy to those institutions in their wills and trusts. |
Losing a loved one is deeply emotional, and the responsibility of managing their affairs can feel overwhelming. Below is a detailed checklist to guide you through the steps required if the deceased had a will or a living trust in Massachusetts. This guide includes additional examples to make the process clearer.
Post-death administration with a will (and no living trust) Locate and Review the Will Example: If the will states, "My son inherits the house, and my daughter inherits the savings account," you will use this directive to guide distributions.
Identify the Personal Representative Example: If the deceased’s will names their spouse as the executor, the court will issue them Letters Testamentary after approval, allowing them to act on behalf of the estate.
File for Probate
Inventory Assets Example: If the deceased owned a home worth $500,000 and a bank account with $50,000, both must be accounted for in the estate inventory.
Pay Debts and Taxes Example: If the deceased had medical bills or a credit card balance, these must be paid from estate assets before distribution to beneficiaries.
Distribute Assets Example: If the will states, "My grandchildren inherit my jewelry collection," you must ensure each piece is distributed as specified.
Provide Accounting
Post-death administration with a Living Trust Locate and Review the Trust Example: The trust may state, "Upon my death, my daughter, Jane, becomes the trustee and manages all trust assets."
Avoid Probate Example: If a house is titled in the name of the trust, it avoids probate and can be transferred directly to the beneficiary.
Inventory Trust Assets Example: If the trust owns a stock portfolio worth $200,000, you’ll need to determine its exact value on the date of death for tax purposes.
Notify Beneficiaries Example: If the trust states, "My nephew inherits $25,000 from the trust," inform him of his entitlement and payment timeline.
Pay Debts and Taxes Example: If the trust earned $10,000 in dividends before distribution, this income must be reported on the trust’s tax return.
Manage and Distribute Trust Assets Example: If the trust specifies, "My granddaughter will receive $10,000 annually for five years," the trustee ensures this is carried out.
Provide Accounting Example: If the trust generated rental income from a property, the accounting should reflect this and how it was used or distributed.
Key Differences Between a Will and a Living Trust
Regardless of the estate plan, administering someone’s affairs after death requires patience, organization, and attention to detail. If you need further guidance, please don’t hesitate to reach out for assistance. |
If your surviving spouse is not a U.S. citizenThe tax law has a special provision if your surviving spouse is not a U.S. citizen at your death. Since 1988, the tax law has required that if you want to receive a marital deduction when married to a non-U.S. citizen, you must have a special provision in a will or, more likely, a MA living revocable trust. The special provision is called a QDOT, and this means a Qualified Domestic Trust. This Federal law requires that at least one trustee after your death must be a U.S. citizen. And the U.S. trustee must comply with the QDOT provisions. If they distribute any principal of the marital trust to the surviving spouse, then the U.S. trustee must file a special tax return with the IRS and pay a tax along with the QDOT tax return. |
Duty to provide accounting
The MA personal representative/executor or successor trustee must prepare a report showing all the income and distributions made to any creditor or beneficiary. The beneficiaries may waive this right to receive an accounting. If waived, it is better to have the waiver signed in writing, rather than to ignore the issue. If you ignore the issue, after a while, the law will consider that the beneficiaries have waived an accounting. Yet this can be an expensive legal battle. If a will and a probate court is involved, previous Massachusetts law required you to create and file an accounting in that court. The newer Massachusetts law allows you to file the accounting either in the probate court, or instead you can send the accounting to each beneficiary. |
A MA personal representative/MA executor or trustee must treat each beneficiary impartially. The law requires fair treatment for all beneficiaries, and this is a fundamental aspect of trust law — which applies in both will and trust matters similarly. |
Massachusetts Wills & Trusts
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The material is provided for educational and informational purposes only and should not be construed as legal advice. This Alert may constitute attorney advertising and is not intended to communicate with anyone in a jurisdiction where such an Alert fails to comply with all laws and ethical rules of the jurisdiction.
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