Massachusetts comment
The allowances and exempt property replace the allowances to widows and children under sections 1 and 2 of chapter 196. [Note - there is no longer a declaration that apparel and ornaments of the spouse and minors belong to them.]
General comment
For decedents who die domiciled in this commonwealth, this Part grants various allowances and exempt property to the decedent's surviving spouse and certain children.
The allowances have priority over unsecured creditors of the estate and persons to whom the estate may be devised by will. In insolvent estates they have priority over transfers resulting from rights of survivorship or payable on death designation under Section 6-215, if claimed within one year of the death of the decedent. If there is a surviving spouse, exempt property of up to $10,000, plus whatever is allowed to the spouse for support during administration under the discretionary family allowance (up to $18,000), normally pass to the spouse. If the surviving spouse and minor or dependent children live apart from one another, the minor or dependent children may receive some of the support allowance. If there is no surviving spouse, minor or dependent children become entitled to the allowances and exempt property.
The exempt property section confers rights on the spouse, if any, or on all children, to $10,000 in certain chattels, or funds if the unencumbered value of chattels is below the $10,000 level. This provision is designed in part to relieve a personal representative of the duty to sell household chattels when there are children who will have them.