Section 2–109. [Advancements.]
(a) If an individual dies intestate as to all or a portion of the estate, property the decedent gave during the decedent's lifetime to an individual who, at the decedent's death, is an heir is treated as an advancement against the heir's intestate share only if (i) the decedent declared in a contemporaneous writing or the heir acknowledged in writing that the gift is an advancement or (ii) the decedent's contemporaneous writing or the heir's written acknowledgment otherwise indicates that the gift is to be taken into account in computing the division and distribution of the decedent's intestate estate.
(b) If the value of an advancement is expressed in the conveyance, in the contemporaneous writing, or in the acknowledgment, such value shall be adopted in the division and distribution of the intestate estate; otherwise it shall be determined according to the value when the property was given.
(c) Property which is advanced by an intestate shall be considered as part of the intestate's estate in the division and distribution of such estate, and shall be taken by the heir who received the advance toward the heir's share of the intestate estate; but the heir shall not be required to restore any part thereof, although it exceeds the intestate share. A surviving spouse shall be entitled only to a share in the residue after deducting the value of the advancement.
(d) If a child or other lineal descendant of the intestate who has received an advancement dies before the intestate, leaving descendants who receive a share of the intestate's estate, the advancement shall be considered as part of the intestate's estate in the division and distribution of such estate, and the value thereof shall be taken in equal shares by the representatives of the person who received the advancement toward their share of the intestate estate, as if the advancement had been made directly to them.
(e) The probate court in which the estate of a decedent is settled may hear and determine all questions of advancements arising relative to such estate.
Structure Massachusetts General Laws
Part II - Real and Personal Property and Domestic Relations
Chapter 190b - Massachusetts Uniform Probate Code
Article II - Intestacy, Wills and Donative Transfers
Section 2-101 - Intestate Estate
Section 2-102 - Share of Spouse
Section 2-103 - Share of Heirs Other Than Surviving Spouse
Section 2-106 - Representation
Section 2-107 - Kindred of Half Blood
Section 2-108 - Afterborn Heirs
Section 2-110 - Debts to Decedent
Section 2-112 - Dower and Curtesy Abolished
Section 2-113 - Individuals Related to Decedent Through Two Lines
Section 2-114 - Parent and Child Relationship
Section 2-301 - Entitlement of Spouse; Premarital Will
Section 2-302 - Omitted Children
Section 2-401 - Applicable Law
Section 2-403 - Exempt Property
Section 2-404 - Discretionary Family Allowance
Section 2-405 - Source, Determination, and Documentation
Section 2-501 - Who May Make Will
Section 2-502 - Execution of Wills
Section 2-504 - Self-Proved Will
Section 2-505 - Who May Witness
Section 2-506 - Choice of Law as to Execution
Section 2-507 - Revocation by Writing or by Act
Section 2-508 - Revocation by Change of Circumstances
Section 2-509 - Revival of Revoked Will
Section 2-510 - Incorporation by Reference
Section 2-511 - Testamentary Additions to Trusts
Section 2-512 - Events of Independent Significance
Section 2-513 - Separate Writing Identifying Devise of Certain Types of Tangible Property
Section 2-514 - Contracts Concerning Succession
Section 2-515 - Deposit of Will With Court in Testator's Lifetime
Section 2-516 - Duty of Custodian of Will; Liability
Section 2-517 - Penalty Clause for Contest
Section 2-602 - Will May Pass All Property and After–acquired Property
Section 2-603 - Anti-Lapse; Deceased Devisee; Class Gifts
Section 2-604 - Failure of Testamentary Provision
Section 2-605 - Increase in Devised Securities; Accessions
Section 2-607 - Nonexoneration
Section 2-608 - Exercise of Power of Appointment
Section 2-609 - Ademption by Satisfaction
Section 2-702 - Requirement of Survival
Section 2-703 - Choice of Law as to Meaning and Effect of Donative Dispositions
Section 2-704 - Taxes on Qtips
Section 2-705 - Class Gifts Construed to Accord With Intestate Succession
Section 2-709 - Representation; per Capita at Each Generation; per Stirpes
Section 2-710 - Worthier Title Doctrine Abolished
Section 2-711 - Future Interests in ''heirs'' and Like
Section 2-801 - Disclaimer of Property Interests
Section 2-802 - Effect of Divorce, Annulment, and Decree of Separation
Section 2-901 - Statutory Rule Against Perpetuities
Section 2-902 - When Nonvested Property Interest or Power of Attorney Appointment Created
Section 2-904 - Exclusions From Statutory Rule Against Perpetuities