2010 Massachusetts Code
PART II REAL AND PERSONAL PROPERTY AND DOMESTIC RELATIONS
TITLE II DESCENT AND DISTRIBUTION, WILLS, ESTATES OF DECEASED PERSONS AND ABSENTEES, GUARDIANSHIP, CONSERVATORSHIP AND TRUSTS
CHAPTER 197 PAYMENT OF DEBTS, LEGACIES AND DISTRIBUTIVE SHARES
Section 25A Lifetime gifts as satisfaction of legacy

[Text of section effective until July 1, 2011. Repealed by 2008, 521, Sec. 16. See 2008, 521, Sec. 44.]

Section 25A. Property which a testator gives in his lifetime to a pecuniary legatee subsequent to the will providing for such pecuniary legacy, shall be treated to the extent of the gift as satisfaction of the pecuniary legacy in whole or in part only if the will so provides, or if the testator so declared in a contemporaneous writing, or if the legatee has acknowledged in writing that the gift was in satisfaction. For purposes of partial satisfaction, property given during a lifetime shall be valued as of the time the donee came into possession or enjoyment of the property or as of the time of death of the testator, whichever first occurred.