Drafting Wills and Trusts in Massachusetts

Draft masterful and precise wills and trusts

Product Number: 1900235B00
Publication Date: 1/13/2026
Edition: 7th Edition 2025
Copyright: © 2025 MCLE, Inc.
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Drafting Wills and Trusts in Massachusetts

Draft masterful and precise wills and trusts

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Print Book 422 pages in 1 volume with downloadable forms Note: For print books, with MCLE's automatic update service, book revisions are mailed automatically with an invoice. If you do not want to subscribe to updates, please check the opt out option during checkout.

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Product Description
Product Description

Fulfill your clients' wishes while creating documents that make estate-planning sense with Drafting Wills and Trusts in Massachusetts . It offers over 300 plain-English clause options, accompanied by practice suggestions and brief overviews of relevant authority. Each will or trust drafting objective contains sample clause language along with common options, enabling the practitioner to create basic documents and more complex alternatives.

Practitioners will find the unique format of this well-organized estate planning reference a timesaver and an authoritative resource in drafting wills and trusts. Special issues and situations are covered, such as trust provisions for children and grandchildren, provisions addressing disposition on the donor's death, execution and attestation—and much more.

Recent updates:
- Update: December 2025
  Dear Subscriber:
  
  Thank you for choosing to keep current with will and trust drafting with this 2025 edition of Drafting Wills and Trusts in Massachusetts . Inside, you will find new material including the following:
  - Anatomical gifts. Chapter 3 adds new insights regarding the revocation or amendment of gift documentation under G.L. c. 113A, § 6.
  - Pecuniary gifts. Chapter 5 adds a new sample clause whereby a pecuniary gift is determined by a fraction of the gross estate.
  - Transfer to take change in equity into account. Chapter 7 addresses the situation where a testator is considering transferring an interest in a closely held business. A 2024 case is cited.
  - In terrorem clauses. Chapter 11 offers a new Practice Note.
  - QDOT trusts. Chapter 18 discusses IRS issued proposed regulations that would update the QDOT regulations under I.R.C. § 2056A, by removing references to temporary regulations and updating the procedure for filing required security instruments and correcting outdated information related to when the value of assets passing to a QDOT is finally determined for federal estate tax purposes.
  - Adoption of older individuals. Chapter 25 discusses a possible problem with the common provision "the trust shall be distributed to my issue living at the time of my spouse's death." It pertains to the scenario where people who are issue by virtue of legal adoption are to be included on the same basis as "natural" issue. A sample clause is offered.
  We at MCLE trust that you will find this material useful in your estate planning practice and valuable in your law library.
  
  Cordially,
  
  MCLE Press
Table of Contents

Table of Contents
expand all

Checklist expand

Estate Planning Checklists
Buy Chapter
Mary H. Schmidt, Esq., Verrill Dana LLP
Christopher H. Suh, Esq., Hinckley Allen

Checklist 1
- Initial Estate Planning Interview Checklist Client Questionnaire Buy Form

Checklist 2
- Estate Tax Summary Checklist Buy Form

Checklist 3
- Will Drafting Checklist Buy Form

Checklist 4
- Trust Drafting Checklist Buy Form

Checklist 5
- Other Estate Planning Concepts/Information to Consider Buy Form

Chapter 01 expand

Drafting Under the Massachusetts Uniform Probate Code
Buy Chapter
Richard C. Barry, Jr., Esq., Fletcher Tilton, PC

Chapter 02 expand

Purposes of the Publishing Clause
Buy Chapter
Patricia M. Annino, Esq., Rimon, PC

Chapter 03 expand

Funeral Arrangements and Organ Donations
Buy Chapter
Patricia M. Annino, Esq., Rimon, PC

Exhibit 3A
- The Living Bank Questions and Answers Brochure and Donor Registration Form Buy Form

Chapter 04 expand

Gifts of Tangible Personal Property
Buy Chapter
Nina T. Dow, Esq., Bowditch & Dewey LLP

Chapter 05 expand

Pecuniary Transfers
Buy Chapter
Seunghee Cha, Esq., Bulkley, Richardson and Gelinas LLP

Chapter 06 expand

Transfers of Joint Property, Bank Accounts, Insurance, and Securities
Buy Chapter
Andrew M. Golden,

Chapter 07 expand

Disposition of Closely Held Business Interests
Buy Chapter
Kimberly E. Cohen, Esq., Choate Hall & Stewart LLP

Chapter 08 expand

Special Problems Related to Transfers
Buy Chapter
George L. Cushing, Esq., McLane Middleton
Karen L. Witherell, Esq., Bove Langa Witherell & Soiffer

Chapter 09 expand

Real Estate
Buy Chapter
Vaishali Goyal, Esq., Goulston & Storrs, PC
John H. Ramsey, Esq., Goulston & Storrs, PC

Exhibit 9A
- Deed of Distribution (REBA Form No. 58) Buy Form

Exhibit 9B
- Declaration of Homestead (For Homes Owned by Natural Persons) REBA Form No. 16 Buy Form

Exhibit 9C
- Declaration of Homestead (For Homes Owned by Trustees) REBA Form No. 16A Buy Form

Exhibit 9D
- Declaration of Elderly or Disabled Homestead (For Homes Owned by Natural Persons) REBA Form No. 16B Buy Form

Exhibit 9E
- Declaration of Elderly or Disabled Homestead (For Homes Owned by Trustees) REBA Form No. 16C Buy Form

Chapter 10 expand

Residuary Disposition
Buy Chapter
Patricia Malley, Esq., McCarter & English LLP

Chapter 11 expand

Abatement, Ademption, Lapse, Disinheritance, In Terrorem, and Disclaimer
Buy Chapter
Patricia Malley, Esq., McCarter & English LLP

Exhibit 11A
- Specific Simple Disclaimer Buy Form

Exhibit 11B
- Partial Disclaimer Tracking Statutory Language Buy Form

Chapter 12 expand

Survivorship Clauses
Buy Chapter
Nina T. Dow, Esq., Bowditch & Dewey LLP

Chapter 13 expand

Dispensing with the Appointment of a Guardian ad Litem
Buy Chapter
Nina T. Dow, Esq., Bowditch & Dewey LLP

Chapter 14 expand

Provisions Regarding Payment of Estate Taxes
Buy Chapter
George L. Cushing, Esq., McLane Middleton
Karen L. Witherell, Esq., Bove Langa Witherell & Soiffer

Chapter 15 expand

Personal Representatives
Buy Chapter
Nina T. Dow, Esq., Bowditch & Dewey LLP

Chapter 16 expand

Provisions Regarding Guardians and Conservators for Minors
Buy Chapter
Kevin J. Willis, Esq., Lourie & Cutler, PC

Chapter 17 expand

Powers of Personal Representatives
Buy Chapter
Eric P. Hayes, Esq., Goodwin Procter LLP

Chapter 18 expand

Will Provisions Pertaining to the Noncitizen Spouse
Buy Chapter
Jordana G. Schreiber, Esq., Day Pitney LLP
David L. Silvian, Esq., Day Pitney LLP

Chapter 19 expand

Will Provisions Pertaining to the Multinational Estate
Buy Chapter
Jordana G. Schreiber, Esq., Day Pitney LLP
David L. Silvian, Esq., Day Pitney LLP

Chapter 20 expand

Will Provisions Pertaining to Literature, Art, Music, and Computer Programs
Buy Chapter
Patricia M. Annino, Esq., Rimon, PC

Chapter 21 expand

Execution and Attestation
Buy Chapter
Eric P. Hayes, Esq., Goodwin Procter LLP

Chapter 22 expand

Codicils
Buy Chapter
Nina T. Dow, Esq., Bowditch & Dewey LLP

Chapter 23 expand

Establishment of Trusts, Amendments, and Trust Property
Buy Chapter
William H. Schmidt, Esq., Squillace & Associates, PC

Chapter 24 expand

Trust Payments During the Life of the Settlor
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George C. Constant, Esq., Constant Law Group, PC

Chapter 25 expand

Making Retirement Benefits Payable to Trusts
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William H. Schmidt, Esq., Squillace & Associates, PC

Checklist 25.1
- Considerations for Drafting a Trust That Is to Be Named as Beneficiary of a Client’s Retirement Plan Benefits Buy Form

Chapter 26 expand

Marital Deduction Formulas
Buy Chapter
William D. Kirchick, Esq., Nutter McClennen & Fish LLP
Nicholas J. Stabile, Esq., Nutter McClennen & Fish LLP

Chapter 27 expand

Generation-Skipping Tax Provisions
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Leo J. Cushing, Esq., Cushing & Dolan, PC
Robert J. DuCharme, Esq., Cushing & Dolan, PC

Chapter 28 expand

Forms of Marital and Family Trusts
Buy Chapter
William D. Kirchick, Esq., Nutter McClennen & Fish LLP
Nicholas J. Stabile, Esq., Nutter McClennen & Fish LLP

Chapter 29 expand

Trusts for Children, Grandchildren, and Others
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Mark A. Nowak, Esq., McCarter & English LLP

Chapter 30 expand

Withdrawal Rights Pertaining to Trusts
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Mark A. Nowak, Esq., McCarter & English LLP

Chapter 31 expand

Trust Provisions for the Residence
Buy Chapter
Vaishali Goyal, Esq., Goulston & Storrs, PC
John H. Ramsey, Esq., Goulston & Storrs, PC

Exhibit 31A
- Trustee’s Certificate (REBA Form No. 35) Buy Form

Chapter 32 expand

Trusts for Disabled Beneficiaries
Buy Chapter
Laura Goodman, Esq., Margolis Bloom & D'Agostino LLP
Harry S. Margolis, Esq., Margolis Bloom & D'Agostino LLP
Karen B. Mariscal, Esq., Mariscal Special Needs Law

Chapter 33 expand

Creating Powers of Appointment in Trusts
Buy Chapter
Mark A. Nowak, Esq., McCarter & English LLP

Chapter 34 expand

Definitions in Trusts
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Richard P. Breed, III, Esq., Shipman & Goodwin LLP
Karen L. McKenna, Esq., Tarlow, Breed, Hart & Rodgers, PC

Chapter 35 expand

Discretionary Distributions of Principal in Trusts
Buy Chapter
Henry S. Bator, Esq., Pratt, Bator & Popov LLP
Nathan E. Bress, Esq., Pratt, Bator & Popov LLP

Chapter 36 expand

Disclaimers in Trusts
Buy Chapter
William H. Schmidt, Esq., Squillace & Associates, PC

Chapter 37 expand

Trust Termination
Buy Chapter
Brett J. Barthelmeh, Esq., Squillace & Associates, PC

Exhibit 37A
- Sample Petition to Terminate a Trust Buy Form

Chapter 38 expand

The Spendthrift Clause in Trusts
Buy Chapter
Mary H. Schmidt, Esq., Verrill Dana LLP
Christopher H. Suh, Esq., Hinckley Allen

Chapter 39 expand

Accounting Clauses in Trusts
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Patricia Malley, Esq., McCarter & English LLP

Chapter 40 expand

Trust Clauses Regarding Copies
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Christine E. Carlstrom, Esq., Goodwin Procter LLP

Chapter 41 expand

Trust Clauses Regarding Governing Law
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Christopher H. Suh, Esq., Hinckley Allen

Chapter 42 expand

Trust Clauses Regarding the Rule Against Perpetuities
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Kimberly E. Cohen, Esq., Choate Hall & Stewart LLP

Chapter 43 expand

Trust Clauses Regarding the Management of Business and Real Estate Interests
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Dianne L. Frade, Esq., McLane Middleton

Chapter 44 expand

Trust Clauses Regarding Delegation of General Investment Responsibility
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Dianne L. Frade, Esq., McLane Middleton
Mark A. Nowak, Esq., McCarter & English LLP

Chapter 45 expand

Trust Clauses Regarding Stock in S Corporations
Buy Chapter
Mark A. Nowak, Esq., McCarter & English LLP
Jason J. Port, Esq.,

Chapter 46 expand

Ultimate Disposition
Buy Chapter
George L. Cushing, Esq., McLane Middleton

Chapter 47 expand

Payment of Testamentary Devises, Debts, and Taxes
Buy Chapter
Seunghee Cha, Esq., Bulkley, Richardson and Gelinas LLP
Karen L. Witherell, Esq., Bove Langa Witherell & Soiffer

Chapter 48 expand

Original and Successor Trustees
Buy Chapter
Christopher H. Suh, Esq., Hinckley Allen

Chapter 49 expand

Trustee Powers and Compensation
Buy Chapter
Kimberly E. Cohen, Esq., Choate Hall & Stewart LLP

Chapter 50 expand

Incapacity Documents
Buy Chapter
Brett J. Barthelmeh, Esq., Squillace & Associates, PC

Exhibit 50A
- Sample Durable Power of Attorney for Tax Matters Buy Form

Exhibit 50B
- Sample Massachusetts Emergency Guardianship Proxy Buy Form

Exhibit 50C
- Sample MOLST Form Buy Form

Chapter 51 expand

Estate Planning for the Divorcing Client
Buy Chapter
Mary H. Schmidt, Esq., Verrill Dana LLP
Christopher H. Suh, Esq., Hinckley Allen

Chapter 52 expand

Estate Planning for LGBTQ+ Couples and Individuals
Buy Chapter
Tamara E. Kolz Griffin, Esq., Law Office of Tamara Kolz Griffin
Editors & Authors

Editor(s)

Eric P. Hayes, Esq., Goodwin Procter LLP, Boston

Mark A. Nowak, Esq., McCarter & English LLP, Boston

Mary H. Schmidt, Esq., Verrill Dana LLP, Boston

Author(s)

Patricia M. Annino, Esq., Rimon, PC, Boston

Richard C. Barry, Jr., Esq., Fletcher Tilton, PC, Worcester

Brett J. Barthelmeh, Esq., Squillace & Associates, PC, Boston

Henry S. Bator, Esq., Pratt, Bator & Popov LLP, Boston

Richard P. Breed, III, Esq., Shipman & Goodwin LLP , Boston

Nathan E. Bress, Esq., Pratt, Bator & Popov LLP, Boston

Christine E. Carlstrom, Esq., Goodwin Procter LLP, Boston

Seunghee Cha, Esq., Bulkley, Richardson and Gelinas LLP, Springfield

Kimberly E. Cohen, Esq., Choate Hall & Stewart LLP, Boston

George C. Constant, Esq., Constant Law Group, PC, Lexington

George L. Cushing, Esq., McLane Middleton, Woburn

Leo J. Cushing, Esq., Cushing & Dolan, PC, Waltham

Nina T. Dow, Esq., Bowditch & Dewey LLP, Worcester

Robert J. DuCharme, Esq., Cushing & Dolan, PC, Waltham

Dianne L. Frade, Esq., McLane Middleton, Woburn

Andrew Mark Golden, Esq., Nutter McClennen & Fish LLP, Boston

Laura Goodman, Esq., Margolis Bloom & D'Agostino LLP, Wellesley Hills

Vaishali Goyal, Esq., Goulston & Storrs, PC, Boston

Eric P. Hayes, Esq., Goodwin Procter LLP, Boston

William D. Kirchick, Esq., Nutter McClennen & Fish LLP, Boston

Tamara E. Kolz Griffin, Esq., Law Office of Tamara Kolz Griffin, Wayland

Patricia Malley, Esq., McCarter & English LLP, Boston

Harry S. Margolis, Esq., Margolis Bloom & D'Agostino LLP, Wellesley Hills

Karen B. Mariscal, Esq., Mariscal Special Needs Law, Wellesley

Karen L. McKenna, Esq., Tarlow, Breed, Hart & Rodgers, PC, Boston

Mark A. Nowak, Esq., McCarter & English LLP, Boston

Jason J. Port, Esq.,

John H. Ramsey, Esq., Goulston & Storrs, PC, Boston

Mary H. Schmidt, Esq., Verrill Dana LLP, Boston

William H. Schmidt, Esq., Squillace & Associates, PC, Boston

Jordana G. Schreiber, Esq., Day Pitney LLP, Boston

David L. Silvian, Esq., Day Pitney LLP, Boston

Nicholas J. Stabile, Esq., Nutter McClennen & Fish LLP, Boston

Christopher H. Suh, Esq., Hinckley Allen, Boston

Kevin J. Willis, Esq., Lourie & Cutler, PC, Boston

Karen L. Witherell, Esq., Bove Langa Witherell & Soiffer, Boston

TOP

Drafting Wills and Trusts in Massachusetts

Draft masterful and precise wills and trusts

Drafting Wills and Trusts in Massachusetts

Draft masterful and precise wills and trusts

Choose Format:

Product Description

Recent updates:

Table of Contents

Estate Planning Checklists

Checklist 1

Checklist 2

Checklist 3

Checklist 4

Checklist 5

Drafting Under the Massachusetts Uniform Probate Code

Purposes of the Publishing Clause

Funeral Arrangements and Organ Donations

Exhibit 3A

Gifts of Tangible Personal Property

Pecuniary Transfers

Transfers of Joint Property, Bank Accounts, Insurance, and Securities

Disposition of Closely Held Business Interests

Special Problems Related to Transfers

Real Estate

Exhibit 9A

Exhibit 9B

Exhibit 9C

Exhibit 9D

Exhibit 9E

Residuary Disposition

Abatement, Ademption, Lapse, Disinheritance, In Terrorem, and Disclaimer

Exhibit 11A

Exhibit 11B

Survivorship Clauses

Dispensing with the Appointment of a Guardian ad Litem

Provisions Regarding Payment of Estate Taxes

Personal Representatives

Provisions Regarding Guardians and Conservators for Minors

Powers of Personal Representatives

Will Provisions Pertaining to the Noncitizen Spouse

Will Provisions Pertaining to the Multinational Estate

Will Provisions Pertaining to Literature, Art, Music, and Computer Programs

Execution and Attestation

Codicils

Establishment of Trusts, Amendments, and Trust Property

Trust Payments During the Life of the Settlor

Making Retirement Benefits Payable to Trusts

Checklist 25.1

Marital Deduction Formulas

Generation-Skipping Tax Provisions

Forms of Marital and Family Trusts

Trusts for Children, Grandchildren, and Others

Withdrawal Rights Pertaining to Trusts

Trust Provisions for the Residence

Exhibit 31A

Trusts for Disabled Beneficiaries

Creating Powers of Appointment in Trusts

Definitions in Trusts

Discretionary Distributions of Principal in Trusts

Disclaimers in Trusts

Trust Termination

Exhibit 37A

The Spendthrift Clause in Trusts

Accounting Clauses in Trusts

Trust Clauses Regarding Copies

Trust Clauses Regarding Governing Law

Trust Clauses Regarding the Rule Against Perpetuities

Trust Clauses Regarding the Management of Business and Real Estate Interests

Trust Clauses Regarding Delegation of General Investment Responsibility

Trust Clauses Regarding Stock in S Corporations

Ultimate Disposition

Payment of Testamentary Devises, Debts, and Taxes

Original and Successor Trustees

Trustee Powers and Compensation

Incapacity Documents

Exhibit 50A

Exhibit 50B

Exhibit 50C

Estate Planning for the Divorcing Client

Estate Planning for LGBTQ+ Couples and Individuals