Short answer

After a decedent’s taxes, creditor claims, and estate expenses are paid, the personal representative (executor or administrator) prepares a final accounting and asks the Probate and Family Court to approve a distribution plan. Once the court approves (or the estate follows a process for distribution when court approval is not required), the personal representative transfers the remaining assets to the decedent’s children according to the will’s terms or, if there is no will, under Massachusetts intestacy rules. The representative should obtain receipts or releases from each beneficiary and close the estate file.

Detailed answer — step-by-step process under Massachusetts law

1. Confirm authority and the intended beneficiaries

The personal representative must confirm his or her legal authority to act (appointment by the Probate and Family Court or named in the will). The representative reviews the will (if any) to identify the children and any special distribution instructions. If there is no will, the representative follows Massachusetts intestacy rules to determine each child’s share. For the governing statute on probate and distribution rules, see Chapter 190B of the Massachusetts General Laws: M.G.L. c. 190B (Mass. Uniform Probate Code).

2. Inventory assets and pay debts, taxes, and expenses

Before any distribution, the representative must locate and inventory estate assets, and pay valid creditor claims, funeral costs, estate administration expenses, and federal and state taxes (if applicable). This often includes filing required federal estate tax returns and Massachusetts estate tax information or returns when thresholds apply. Contact the Massachusetts Department of Revenue or check the Probate Court guidance to determine filing obligations: Massachusetts Department of Revenue.

3. Provide creditor notice and resolve claims

The personal representative should follow Massachusetts procedures for notifying creditors, publishing notices when appropriate, and allowing the statutory period for claims. Valid claims must be evaluated and paid or defended. Unresolved claims can delay or alter the final distribution.

4. Prepare a final accounting

After paying debts and taxes, the representative prepares a final accounting showing all receipts, expenditures, payments to creditors, and the balance remaining for distribution. This accounting may be filed with the Probate and Family Court and served on beneficiaries, depending on the court’s procedures and whether beneficiaries request it.

5. Petition the court for approval or follow non‑court distribution steps

In many estates, the representative files a petition (or motion) asking the Probate Court to allow distribution and to issue an order for distribution. If the court approves, that order provides legal authority to distribute funds. In smaller or informal estates, Massachusetts procedures may permit a representative to distribute after giving proper notice and meeting statutory safeguards without a full court hearing. The representative should follow the probate procedures for the county where the estate is being administered. See the Probate and Family Court resources: Probate and Family Court (Massachusetts).

6. Make distributions to the children

Distribute the remaining cash or convert assets to cash for distribution, per the will or the intestacy rules. If the will specifies specific dollar amounts or percentage allocations, follow those instructions. If assets pass by intestacy, distribute shares according to Massachusetts law. If a child has predeceased the decedent, distribution may pass to that child’s descendants (per stirpes) if the will or statute so directs. If a beneficiary is a minor, disabled, or cannot manage money, the representative must follow special rules (for example, transferring funds to a court-ordered guardian or to an appropriate custodial account) rather than handing a large check directly to the minor.

7. Obtain releases, finalize accountings, and close the estate

After distribution, the representative should obtain signed receipts or releases from beneficiaries showing they received their shares. The representative files any final receipts, tax clearance documents if required, and a petition to close the estate with the court. The court then formally discharges the representative’s duties.

Common documentation the representative will prepare or collect

• Inventory of estate assets
• Paid bills and creditor releases
• Copies of filed tax returns and any tax clearance letters
• Final accounting and petition for distribution
• Signed receipts/releases from beneficiaries
• Court order approving distribution (when required)

When distributions may be delayed or altered

Distribution may be delayed if: valid creditor claims remain unresolved, tax audits are pending, there is a dispute among beneficiaries, or the representative cannot locate a beneficiary. The court can order funds to be held, bonds to be posted, or alternative protections to preserve assets while issues are resolved.

Where to find the controlling Massachusetts rules

Major probate statutes and distribution rules are in Chapter 190B of the Massachusetts General Laws. See: M.G.L. c. 190B. For court procedures and local forms, use the Probate and Family Court pages at Mass.gov — Probate and Family Court.

Helpful Hints

• Get organized early: keep a clear inventory, original bills, and copies of filings. Good records speed distribution and reduce disputes.
• If the will names a method of distribution (percentages, per stirpes language, or trusts), follow that language exactly unless the court orders otherwise.
• Consult the Probate and Family Court in the county where the decedent lived if you are unsure whether a court petition is required before distribution.
• If beneficiaries include minors or incapacitated persons, consult the court or an attorney about guardianship, conservatorship, or custodial account options before distributing funds.
• Obtain written receipts/releases when you distribute funds. These limit future personal liability for the representative.
• Keep beneficiaries informed. Transparent communication reduces the chance of costly disputes.
• If a beneficiary cannot be located, the representative may need to use the court’s procedures for unknown beneficiaries (including searches or deposit of funds with the court).
• When in doubt about tax filings or large distributions, consider getting professional help from a probate attorney or an accountant familiar with Massachusetts estate tax rules.