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Massachusetts General Laws chapter 167 section 43A governs the authority to act as a foreign fiduciary in the Commonwealth. Section 43A does not address the effect different corporate transactions have upon foreign fiduciary powers. However, when an internal corporate reorganization occurs within the same family of entities, and no other party is involved in the transaction, and as a result of the internal reorganization, the successor-in-interest continued without interruption the business of old company, the Division concludes that the new company may continue to act as a foreign fiduciary in Massachusetts with the powers granted to the old company in a Certificate of Authority issued by the Commonwealth's Board of Bank Incorporation.
This is a summary of Selected Opinion 99-144 which was issued in the 4th Quarter of 1999.