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This opinion was issued in the third quarter of 1998.
An out-of-state bank which was granted, under the authority of Mass. Gen. Laws chapter 167, a Certificate Of Authority To Act In A Fiduciary Capacity Within The Commonwealth Of Massachusetts, recently merged with and into a national bank. Said merger encompassed all assets and liabilities of the state bank. As such, it is the position of the Division that the authority granted by the Board of Bank Incorporation for the out-of-state bank will continue in force and effect for the national bank as the surviving entity of the merger. There are no ongoing reporting or other requirements for an authorized foreign fiduciary.