Executor Duties in Massachusetts Probate: What the Personal Representative Must Do

Most people spend the first week after a death doing everything wrong — not out of negligence, but because no one told them that the legal authority they thought they had expired the moment their loved one took their last breath.

If you were acting under a Durable Power of Attorney for your parent, spouse, or partner — managing their bills, signing documents on their behalf, handling their accounts — that authority is gone. Not reduced. Gone. The moment a person dies, every power of attorney in existence becomes legally void, and any transaction you conduct after death using that document is not just unauthorized, it may constitute fraud.

This is the most critical thing to understand before taking any action on behalf of a deceased person's estate in Massachusetts.

The Correct Term: Personal Representative

Massachusetts adopted the Massachusetts Uniform Probate Code (MUPC), which uses the term Personal Representative rather than "executor" or "administrator." The role is the same — the person legally appointed to manage and distribute a deceased person's estate — but if you're filling out court forms or talking to attorneys, use the right terminology. You'll see "PR" in shorthand throughout the probate system.

If there's a will, the will typically names who should serve as Personal Representative. If there's no will (intestate), the court appoints someone based on a statutory priority order (surviving spouse first, then children, then other heirs).

Getting Your Authority: Letters of Authority

Before you can do almost anything official on behalf of the estate, you need Letters of Authority. These are documents issued by the Probate and Family Court in the county where the deceased was domiciled, and they establish your legal authority to act as Personal Representative.

Without Letters of Authority:

• Banks will not release funds from solely-owned accounts
• Employers will not release final paychecks above $100
• Brokerage firms will not transfer securities
• Real estate cannot be transferred
• Government agencies will not communicate estate information

To receive Letters of Authority, you file a petition with the court. Massachusetts offers two paths:

Informal Probate (MPC 150): Used for straightforward situations where there are no disputes and the will is valid on its face. A Magistrate (not a judge) reviews the petition. This is faster and less expensive than formal probate.

Formal Probate (MPC 160): Required when there are disputes about the will's validity, disagreements among heirs, questions about the deceased's capacity, or other complications. A judge presides. This takes longer and costs more.

For most families dealing with a clear will and cooperative heirs, informal probate is the right starting point.

What the Personal Representative Is Legally Required to Do

Once you receive Letters of Authority, the role carries specific legal duties. These are not optional.

1. File an Inventory (MPC 854)

Within three months of appointment, the Personal Representative must file an inventory of all estate assets with the court. This includes bank accounts, real estate, vehicles, personal property, investments, and business interests. Each item should be listed at its fair market value as of the date of death.

2. Notify Creditors

Massachusetts probate law requires notice to reasonably ascertainable creditors. There are two parallel tracks:

• Formal notice: Publication of notice in a newspaper of general circulation in the county. This starts a one-year statute of limitations for creditor claims — after which creditors are generally barred.
• Direct notice: Known creditors (credit card companies, medical providers, mortgage holders) should receive written notice directly.

The one-year creditor bar is one of the most strategically important elements of Massachusetts probate. Once that period runs, the Personal Representative can distribute the estate without liability for unnotified, unasserted claims. This creates a real incentive to move through probate in an orderly way rather than letting it drag on indefinitely.

3. Pay Valid Debts and Expenses

Estate debts are paid in a statutory priority order: administration expenses first, then funeral and burial costs, then taxes, then medical expenses from the last illness, then all other debts. If the estate doesn't have enough to pay everyone, lower-priority creditors may receive partial or no payment.

Understanding every step of this process takes time you may not have. The Massachusetts Survivor Benefits Navigator walks you through probate, government benefits, and financial claims — all in one place.

4. File Required Tax Returns

The Personal Representative is responsible for filing:

• The deceased's final federal income tax return (Form 1040) for income through the date of death
• A Massachusetts income tax return (Form 1) for the same period
• An estate income tax return (Form 2) if the estate generates income during administration (rental income, investment dividends, etc.)
• A Massachusetts estate tax return if the gross estate exceeds $2 million (as of 2024)

Tax deadlines do not pause for grief. The final 1040 is due April 15 of the year following death (or October 15 with an extension). Missing these deadlines creates penalties that reduce the estate.

5. Distribute Remaining Assets

Once debts are paid and the creditor period has passed, the Personal Representative distributes what remains according to the will (or intestate succession rules if there was no will). This requires keeping meticulous records of every distribution.

What Happens to the Durable Power of Attorney?

A Durable Power of Attorney is one of the most widely misunderstood documents in estate planning. Its "durable" nature means it remains effective if the principal becomes incapacitated — but it does not survive death.

Under Massachusetts law, a Durable Power of Attorney expires instantly and completely at the moment of the principal's death.

Any financial transaction conducted after death using a power of attorney — withdrawals, transfers, bill payments — is legally unauthorized. Depending on the circumstances and intent, it may constitute fraud, conversion of estate property, or worse.

This trips up family members constantly. Someone who was managing their parent's finances for months under a DPOA picks up the phone the day after the funeral and moves funds "to cover expenses" — and has unwittingly committed an illegal act. The funds belong to the estate, not to the agent.

If you find yourself in this situation — if transactions occurred after death using a POA — consult an estate attorney immediately. The path to remediation is easier if you act quickly and transparently.

What About the Health Care Proxy?

A Health Care Proxy also expires at death, for obvious reasons. However, Massachusetts Chapter 201D includes a six-month window during which certain parties (including designated health care agents) may access medical records to the extent necessary to handle estate matters and insurance claims.

This is a narrow exception. It does not give the former health care agent general authority over the estate. Estate authority comes only from Letters of Authority.

Practical First Steps

If you're stepping into the Personal Representative role, work through this sequence:

Immediately after death:

• Do not use the deceased's debit card, credit card, or any account in their name only
• Do not exercise any powers under a Durable Power of Attorney
• Secure physical assets (lock the house, secure valuables)
• Gather the original will if one exists

Within the first two weeks:

• Order 8–10 certified copies of the death certificate
• Locate the will (or confirm there isn't one)
• Identify the deceased's accounts, property, and debts
• Contact the Probate Court in the county of domicile to begin the petition process

Within the first month:

• File the probate petition (MPC 150 or MPC 160)
• Once Letters of Authority are issued, notify major creditors
• Begin gathering information for the inventory

Resources that cost nothing: Massachusetts Court Service Centers exist in most counties and offer walk-in and virtual assistance with probate paperwork. Staff cannot give legal advice, but they can explain forms and procedures. For lower-income families, the Volunteer Lawyers Project provides free or reduced-cost legal help with probate matters.

The Personal Representative role is not honorary. It carries real legal duties, real deadlines, and real personal liability if those duties are ignored or mishandled. Taking it seriously from day one is the best way to protect both the estate and yourself.

The Massachusetts Survivor Benefits Navigator covers every financial and legal step survivors face after a death in Massachusetts — from the first week through final distribution.

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