Inheritance laws of the United States (part 3)

https://en.wikipedia.org/wiki/Massachusetts#/media/File:Flag_of_Massachusetts.svg

Part I (Above, Due November 11)

Part II (Below, Due November 25)

Massachusetts – Statutes that govern intestate succession in the following three situations:

1) If a decedent is survived by a spouse and issue:
A) The first $100,000 plus ½ of the remainder of the estate goes to the surviving spouse if all of the surviving issue of the decedent are also offspring of the surviving spouse and the surviving spouse has offspring who are not children of the decedent. Mass. Ann. Laws ch. 190B §2-102 (3) (LexisNexis 2015)
B) The first $100,000 plus ½ of the remainder of the estate goes to the surviving spouse if one or more of the decedent’s surviving issue are not the offspring of the surviving spouse. Mass. Ann. Laws ch. 190 §2-102 (4) (LexisNexis 2015)
C) The surviving spouse gets the entire intestate estate if all of the decedent’s surviving issue are also the issue of the surviving spouse and surviving spouse has no other issue (from a previous union) that has survived the decedent. Mass Ann. Laws ch. 190B § 2-102 (1) (ii) (LexisNexis 2015)
2) If a decedent is survived by a spouse and no issue:
A) The intestate share of a decedent’s surviving spouse goes to the surviving spouse in its entirety as long as there are no issue or parents of the decedent that have survived the decedent. Mass. Ann. Laws ch. 190B § 2-102 (1) (i) (LexisNexis 2015)
B) If the parents of the decedent survive the decedent and there is no issue. The first $200,000 plus ¾ of the remaining estate go to the surviving spouse. The remaining ¼ of the decedent’s estate goes to decedent’s parents (divided equally) or if only one surviving parent, the remaining ¼ of the estate goes to the one surviving parent. Mass. Ann. Laws ch. 190B §2-102 (2) (LexisNexis 2015)
3) If a decedent is survived by no spouse and no issue:
A) If there is no surviving issue or spouse the entire intestate estate goes to the decedent’s parents in equal parts (if both parents survive) or to the one surviving parent of the decedent. Mass. Ann. Laws ch. 190B § 2-103 (2) (LexisNexis 2015)

In New York State:

1) If one dies intestate and leaves behind a surviving spouse and issue, the surviving spouse’s intestate share is $50,000 plus ½ of the remainder of the estate. The children (issue) share equal parts of the remainder of the estate per representation. N.Y. Est. Powers & Trusts Law § 4-1.1 (a) (1) (Consol. 2015)
2) If survived by a spouse and no issue, the entire intestate estate goes to the spouse. N.Y. Est. Powers & Trusts Law § 4-1.1 (a) (2) (Consol. 2015)
3) If no spouse or issue, the estate goes to the surviving parents of the decedent (fifty percent to each or if only one surviving parent, all to the decedent’s surviving parent). N.Y. Est. Powers & Trusts Law § 4-1.1 (a) (5) (Consol. 2015)

2) In Massachusetts, an individual 18 or more years of age who is of sound mind may make a will.  Mass. Gen. Laws Ann. ch. 190B § 2-501(West 2012).  In New York State an individual 18 or more or older who is of sound mind and memory can make a will. N.Y. Est. Powers & Trusts Law § 3-1.1 (McKinney 2015)

3) In New York State in order to duly execute a will there must be two witnesses  N.Y. Est. Powers & Trusts Law § 3-2.1 (a) (4) (McKinney 2015). In Massachusetts in order to duly execute a will there must be two witnesses as well. Mass. Gen. Laws Ann. ch.190B § 2-502 (a) (3) (West 2012).