Estate Planning in Massachusetts

Massachusetts has a state estate tax with a $2 million exemption and rates from 0.8% to 16%. Notably, Massachusetts uses a "cliff" system — if an estate exceeds the $2M threshold, the entire estate is taxed from the first dollar (not just the excess). This creates situations where exceeding the exemption by $1 can trigger $99,600+ in taxes. Simple wills cost $700-$1,500, comprehensive plans $3,000-$7,000. Revocable and irrevocable trusts are essential planning tools. Massachusetts Uniform Probate Code (adopted 2012) modernized probate procedures. Healthcare proxies and MOLST forms govern end-of-life decisions.