Massachusetts General Laws Part II. Real and Personal Property and Domestic Relations (Ch. 183-210) Ch. 190B, § 3-815

(a) All assets of estates being administered in the commonwealth are subject to all claims, allowances and charges existing or established against the personal representative wherever appointed.

(b) If the estate either in the commonwealth or as a whole is insufficient to cover all family exemptions and allowances (determined by the law of the decedent's domicile), prior charges and claims, each claimant whose claim has been allowed either in the commonwealth or elsewhere in administrations of which the personal representative is aware, is entitled to receive payment of an equal proportion of his claim, after satisfaction of the exemptions, allowances and charges. If a preference or security in regard to a claim is allowed in another jurisdiction but not in the commonwealth, the creditor so benefited is to receive dividends from local assets only upon the balance of his claim after deducting the amount of the benefit.

(c) In case the family exemptions and allowances, prior charges and claims of the entire estate exceed the total value of the portions of the estate being administered separately and the commonwealth is not the state of the decedent's last domicile, the claims allowed in the commonwealth shall be paid their proportionate share of total assets if local assets are adequate for the purpose, and the balance of local assets shall be transferred to the domiciliary personal representative. If local assets are not sufficient to pay all claims allowed in the commonwealth the amount to which they are entitled, local assets shall be marshalled so that each claim allowed in the commonwealth is paid its proportion as far as possible, after taking into account all dividends on claims allowed in the commonwealth from assets in other jurisdictions.