Massachusetts law about trusts

Massachusetts laws

MGL c.203-c.203C Trusts

MGL c.184 s. 35 Trustee’s certificate, requirements, effects.
Describes the instrument that must be recorded in the Registry of Deeds when real estate is transferred by a trustee.

Uniform Probate Code, MGL c.190B (MUPC)
Requires trustees to notify beneficiaries of accounting and much more. 

Uniform Trust Code, MGL c. 203E

• MGL c.203E, s.408 Pet trusts
• MGL c. 203E, s.705 Resignation of trustee.
• MGL c. 203E, s.708 Compensation of trustee.

Forms

Massachusetts trust court forms A collection of court forms related to wills, estates, and trusts for use in Probate and Family Court sorted by subject

Selected cases

Guilfoil v. Secretary of Health and Human Services, 486 Mass. 788 (2021)
Explains the difference between a nominee trust and a true trust. “(T)he retention of a life estate in a primary residence by an applicant for Medicaid benefits did not render the property a countable asset.”

Morse v. Kraft, 466 Mass. 92 (2013)
Explains the concept of decanting trusts. "The sole and disinterested trustee of an irrevocable trust could distribute the trust property in further trust for the benefit of the beneficiaries without their consent or approval, and without the consent or approval of a court, where the trust's broad grant of almost unlimited discretion evidenced the settlor's intent that the disinterested trustee have the authority to do so; further, there was no need to appoint a guardian ad litem in the matter."

Web sources

Avoiding living trust scams: A quick guide for advocates, National Consumer Law Center, 2011.

Common types of trusts, Findlaw.
Definitions of different types of trusts, including revocable and irrevocable trusts.

The Massachusetts Uniform Trust Code: Context, content, and critique, by Courtney J. Maloney and Charles E. Rounds, Jr., Mass. Law Review, December 2014, JD Supra.
This lengthy article discusses the MUTC in detail, including discussion of pre-existing Massachusetts laws which are neither folded into the MUTC nor repealed.

The new Massachusetts pet trust: Ensuring your animals are cared for part 1, Tim J. McNamara, 2012.
Explains the basics of pet trusts in Massachusetts.

Trust reformations: Bosch litigation
Procedure for Probate and Family Court. The resolution of these cases is meant to assist the parties in their dealings with the Internal Revenue Service by deciding a matter of state law that will be binding on federal authorities.

Print sources

Domestic asset protection trusts: a practice and resource manual by Alexander A. Bove, Jr., American Bar Association, 2021.

Drafting irrevocable trusts in Massachusetts, 2^nd ed., MCLE, loose-leaf.

Drafting wills and trusts in Massachusetts, 5^th ed., MCLE, loose-leaf. 

Flexible trusts and estates for uncertain times, 7^th ed., by Jerold I. Horn, American Bar Association, 2021.

The law of trusts and trustees, 3^rd ed., by George Gleason Bogert, West, with supplement.
Together with the rev. 2^nd ed., a 21 volume treatise covering the entire field of modern trust uses.

The law of trusts and trustees, rev. 2^nd ed., by George Gleason Bogert, West, with supplement.
Together with the rev. 3rd ed., a 21 volume treatise covering the entire field of modern trust uses.

Loring and Rounds : a trustee's handbook , annual, by Charles E. Rounds, Wolter Kluwer.
A one volume treatise.

Make your own living trust by Denis Clifford, Nolo, 2021.

Probate law and practice with forms, 3^rd ed. (Mass Practice v.21-22) Thomson Reuters, 2019 with supplements. Part III, Trusts, chapters 37-42.

Real estate law, with forms, 5^th ed. (Mass. practice v. 28), Thomson Reuters, annual. Section 4:15 Types of deeds – Trustee’s deeds.
Forms for trustee's certificates are located in sections 37.20. 37.21 and 37.22.

Special needs trusts, Aspen Publishers, looseleaf.

Special needs trusts : protect your child's financial future by Kevin Urbatsch, Nolo, 2019.

The trustee's legal companion by Liza Hanks, Nolo, 2021.

Trusts 101 by Shelley D. Coelho, National Business Institute, 2021.

Understanding and using trusts, 4^th ed., MCLE, loose-leaf. 

Last updated:	May 4, 2022