US lawMassachusettsRegulations950 CMR — Office of the Secretary of the Commonwealth950 CMR 140.00 — Practices and procedures relative to MGL c.106, Article 9 of the Uniform Commercial Code140.23950 CMR 140.23EstatesYear: 2026Length: 20 wordsOfficial source Although they are not human beings, estates are treated as if the decedent were the debtor under 950 CMR 140.21.Previous950 CMR 140.22Next950 CMR 140.24