Massachusetts General Laws
Chapter 191b - Uniform Statutory Will Act
Section 7 - Shares of Heirs When No Surviving Spouse

Section 7. (a) If there is no surviving spouse, the statutory will estate shall pass, subject to the provisions of sections eight and nine, as follows:
(1) If there is surviving issue, in equal shares to the children of the testator if all of them survive, otherwise to the surviving issue of the testator by representation; or
(2) If there is no surviving issue, to the individuals entitled to receive the estate as if the property were located in the commonwealth and the testator had died intestate domiciled in the commonwealth in the proportions so determined.
(b) Unless the personal representative determines that a trust would be uneconomical, property to which the provisions of section eight or nine applies shall be distributed to the trustee. If the personal representative determines that a trust would be uneconomical, the property shall pass under the provisions of subsection (a) free of trust. The discretion provided in this subsection to the personal representative shall not be exercised by any of the testator's issue serving as personal representative.

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