Massachusetts General Laws Part II. Real and Personal Property and Domestic Relations (Ch. 183-210) Ch. 190B, § 2-103

[Share of Heirs Other Than Surviving Spouse.]

Any part of the intestate estate not passing to the decedent's surviving spouse under section 2-102 , or the entire intestate estate if there is no surviving spouse, passes in the following order to the individuals designated below who survive the decedent:

(1) to the decedent's descendants per capita at each generation;

(2) if there is no surviving descendant, to the decedent's parents equally if both survive, or to the surviving parent;

(3) if there is no surviving descendant or parent, to the descendants of the decedent's parents or either of them per capita at each generation;

(4) if there is no surviving descendant, parent, or descendant of a parent, then equally to the decedent's next of kin in equal degree;  but if there are 2 or more descendants of deceased ancestors in equal degree claiming through different ancestors, those claiming through the nearest ancestor shall be preferred to those claiming through an ancestor more remote.  Degrees of kindred shall be computed according to the rules of civil law.

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