MUPC and estate closures

Learn more about estates and when they're considered closed under the Massachusetts Uniform Probate Code (MUPC).

This table will help the Personal Representative (PR) navigate the closing of the estate and explain the scenarios as to when the PR is discharged from their fiduciary obligation. 

Settlement and distribution

When PR files:	Estate is settled	PR’s authority is automatically terminated	Closing Statement may not be challenged except for fraud or manifest error	PR is discharged
No Closing Statement	No	No	Not applicable	No
Small Estate Closing Statement §3- 1204	Yes	Yes, one year after the closing statement is filed provided no actions or proceedings involving the PR are pending in the Court	Yes, for 1 year by filing a Petition for Complete Settlement. Thereafter, only for fraud or manifest error.	No
Closing Statement §3- 1003	Yes	No	Yes , for 1 year by filing a Petition for Complete Settlement. Thereafter, only for fraud or manifest error.	No
Petition for Complete Settlement of Estate §3-1001	Yes	No	No, except for fraud or manifest error.	Yes, as to all issues determined in the Order of Complete Settlement.