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The 190th General Court of the Commonwealth of Massachusetts

Section 2-110: Debts to decedent

Section 2-110. [Debts to Decedent.]

A debt owed to a decedent is not charged against the intestate share of any individual except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's descendants.