| Intestacy pattern | Surviving spouse | Descendant/ children of: Decedent and surviving spouse | Descendant/ children of: Decedent only - surviving spouse’s stepchild | Descendant/ children of: Surviving spouse only - decedent’s stepchild | Next of kin: Parents | Next of kin: Parents’ descendants (decedent’s siblings, nieces, nephews) | Next of kin | Who takes? Who is an heir? |
|---|---|---|---|---|---|---|---|---|
| 1 | Yes | No | No | Doesn't matter | No | Doesn't matter | Doesn't matter | Spouse takes all. 2-102(1)(i) |
| 2 | Yes | Yes | No | No | Doesn't matter | Doesn't matter | Doesn't matter | Spouse takes all. 2-102(1)(ii) |
| 3 | Yes | No | No | Doesn't matter | Yes | Doesn't matter | Doesn't matter | Spouse takes 1st $200k and 3/4 of the rest of the estate. Rest to parent or parents equally. 2-102(2) |
| 4 | Yes | Yes | No | Yes | Doesn't matter | Doesn't matter | Doesn't matter | Spouse takes 1st $100k and 1/2 of the rest of the estate. Rest to children (Not decedent’s stepchildren). 2-102(3) |
| 5 | Yes | Doesn't matter | Yes | Doesn't matter | Doesn't matter | Doesn't matter | Doesn't matter | Spouse takes 1st $100k and 1/2 of the rest of the estate. Rest to children (Not decedent’s stepchildren). 2-102(4) |
| 6 | No | Yes | No | Doesn't matter | Doesn't matter | Doesn't matter | Doesn't matter | Children take all equally per capita @ each generation (can include grandchildren). 2-103(1) |
| 7 | No | No | No | Doesn't matter | Yes | Doesn't matter | Doesn't matter | Parent takes all or parents take all equally. 2-103(2) |
| 8 | No | No | No | Doesn't matter | No | Yes | No | Parents’ Descendants take all per capita @ each generation. 2-103(3) |
| 9 | No | No | No | Doesn't matter | No | No | Yes | Next of Kin take in equal degrees. 2-103(4) |
| 10 | No | No | No | Doesn't matter | No | No | No | Escheats to the Commonwealth but if a veteran. 2-105 |
MUPC Estate Administration Procedural Guide - Second Edition
Heirs at Law under the MUPC may include the following:
If the decedent was married at the time of death, the spouse is an heir at law. Refer to § 2-102; and also §§ 2-802, 2-803.
and
If the decedent had children, the decedent's children MAY be heirs at law. Refer to note at end of page. (Note: Children include full and half-blood children and adopted children in and certain adopted children out, but not step-children.) Refer to §§ 2-102, 2-103; and also § 2-114(b).
If none, then:
Decedent's surviving parent(s) are the heirs at law.
If none, then:
Decedent's brothers and sisters are heirs at the heirs at law. Refer to note at end of page.
If none, then:
Decedent's surviving grandparent(s) are the heirs at law. Refer to (MPC 960) Massachusetts Degrees of Kinship Chart in section 1.3.4 of this guide.
If none, then:
Other "next of kin" are the heirs at law. Refer to (MPC 960) Massachusetts Degrees of Kinship Chart in section 1.3.4 of this guide.
If none, then:
Under certain circumstances, the Soldiers' Home in the Commonwealth or the Soldiers' Home in Holyoke or the Commonwealth are the heirs at law. Refer to § 2-105.