Declaration of Trust — Massachusetts UTC Adopted
State-specific requirements for creating a Declaration of Trust in Massachusetts.Create yours now →
Certificate of Trust · At a glance
Massachusetts · summary of the record on file
Massachusetts General Laws Chapter 203E (Massachusetts Uniform Trust Code), enacted effective March 31, 2012. Certification of trust at MGL c. 203E, §1013. Business/voluntary association trusts at MGL c. 182. Rule against perpetuities at MGL c. 184A (Uniform Statutory Rule Against Perpetuities).Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Massachusetts does not require a notary or witnesses for a trust under the Massachusetts Uniform Trust Code (MGL c.
- Witnesses: Massachusetts does not require a notary or witnesses for a trust under the Massachusetts Uniform Trust Code (MGL c.
- Recording: Notarization is not required by statute for trust instruments but is recommended for practical purposes (bank acceptance, real estate recording).
- Source URL: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter203E/Section1013
- Last verified: 2026-09-17
- Legal review: Not performed
Governing Statute
Massachusetts General Laws Chapter 203E (Massachusetts Uniform Trust Code), enacted effective March 31, 2012. Certification of trust at MGL c. 203E, §1013. Business/voluntary association trusts at MGL c. 182. Rule against perpetuities at MGL c. 184A (Uniform Statutory Rule Against Perpetuities).
Execution Requirements
Massachusetts does not require a notary or witnesses for a trust under the Massachusetts Uniform Trust Code (MGL c. 203E). The trust is validly created if the settlor has capacity, indicates intention to create the trust, there is a definite beneficiary (or charitable/animal/purpose trust), the trustee has duties, and the same person is not sole trustee and sole beneficiary. Notarization is not required by statute for trust instruments but is recommended for practical purposes (bank acceptance, real estate recording). For recording real property held in trust, deeds must be acknowledged/notarized under Massachusetts deed recording statutes. Massachusetts recognizes remote online notarization (RON). No witness requirement for trust instruments under the MUTC.
Business Trust Treatment
Massachusetts is the original home of the 'Massachusetts business trust' (also called 'Massachusetts trust' or 'voluntary association'), one of the oldest business trust forms in the United States. MGL c. 182 (Voluntary Associations and Certain Trusts) governs these entities. Under MGL c. 182, §2, trustees of an association or trust must file a copy of the written instrument or declaration of trust with the Secretary of State and with the clerk of every city or town where the trust has a usual place of business. Massachusetts business trusts have historically been treated as entities with limited liability similar to corporations, and they can sue and be sued in the name of the trustees. MGL c. 182, §2A addresses name restrictions, §2B addresses investment company trusts. Business trusts may consolidate or merge with LLCs. The Massachusetts business trust is recognized as a distinct legal entity for most purposes including taxation and liability. This form was historically important for mutual funds and investment companies.
Favorable Trust Laws
Massachusetts adopted the Uniform Statutory Rule Against Perpetuities (MGL c. 184A), which provides that a nonvested property interest is invalid unless it vests or terminates within 21 years after a life in being, OR within 90 years after creation. Massachusetts has NOT abolished the rule against perpetuities, so dynasty trust duration is limited to 90 years maximum. Massachusetts does not have a self-settled asset protection trust (DAPT) statute. Massachusetts offers spendthrift trust protections under the MUTC. Massachusetts has a state income tax on trust income (flat rate) for Massachusetts-resident fiduciaries, making it less favorable for trust taxation. Massachusetts has no state estate or inheritance tax. Massachusetts does not have favorable dynasty trust or asset protection trust statutes compared to DAPT or abolished-perpetuities states.
Unique Factors
Massachusetts is the birthplace of the 'Massachusetts business trust' (MGL c. 182), one of the most historically significant business trust forms in American law, widely used for mutual funds and investment companies. Massachusetts adopted the MUTC relatively late (2012) despite being a major financial center. Massachusetts has the Boston Bar Association and REBA (Real Estate Bar Association) that publish model trust certificate forms. Massachusetts retains the 90-year USRAP perpetuities limit, preventing perpetual dynasty trusts. Massachusetts has a flat state income tax on trust income that applies broadly. The MUPC (Massachusetts Uniform Probate Code) and MUTC work together, with procedural advisory commentary issued by the MUPC Procedures Committee. Massachusetts does not recognize electronic wills for trust creation (but does recognize RON). Article 9 of the MUTC has been reserved for future use.
Certification of Trust in Massachusetts
MGL c. 203E, §1013 provides that instead of furnishing a copy of the trust instrument to a person other than a beneficiary, the trustee may furnish a certification of trust containing the following information: (1) that the trust exists and the date the trust instrument was executed; (2) the identity of the settlor; (3) the identity and address of the currently acting trustee; (4) the powers of the trustee; (5) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke the trust; (6) the authority of cotrustees to sign or otherwise authenticate and whether all or less than all are required to exercise powers of the trustee; (7) the trust's taxpayer identification number; (8) the manner of taking title to trust property. The certification may be signed or otherwise authenticated by any trustee. It must state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. It need not contain the dispositive terms. A recipient may require the trustee to furnish copies of excerpts from the original trust instrument and later amendments which designate the trustee and confer powers for the pending transaction. A person acting in reliance without knowledge of incorrectness shall not be liable and may assume the facts. Good-faith reliance allows enforcement against trust property. Bad-faith demands for the trust instrument shall be liable for damages. The section does not limit the right to obtain a copy in judicial proceedings.
Already have a trust? You may also need a Certificate of Trust for Massachusetts to prove its existence to banks and institutions.
How a Declaration of Trust works in Massachusetts
A declaration of trust in Massachusetts operates under the Massachusetts Uniform Trust Code, Massachusetts General Laws Chapter 203E, effective March 31, 2012. The trust is validly created when the settlor has capacity, indicates an intention to create the trust, a definite beneficiary exists, the trustee has duties, and the same person is not sole trustee and sole beneficiary. Massachusetts does not require a notary or witnesses for the trust instrument itself, though notarization is recommended for practical purposes such as bank acceptance and real estate recording, and deeds into the trust must be acknowledged under Massachusetts recording statutes. Massachusetts recognizes remote online notarization. Funding makes the trust operative: accounts are retitled and property is deeded to the trustee. When third parties need proof, MGL c. 203E, Section 1013 permits a certification of trust in lieu of the full instrument.
Frequently asked questions
Does a Massachusetts declaration of trust have to be notarized or witnessed?
No. Under the Massachusetts Uniform Trust Code (MGL c. 203E), the trust instrument does not require a notary or witnesses to be valid. Notarization is recommended for practical purposes such as bank acceptance and real estate recording. For real property held in trust, deeds must be acknowledged or notarized under Massachusetts deed recording statutes, a separate step from creating the trust. Massachusetts recognizes remote online notarization, but it does not recognize electronic wills for trust creation, so the instrument itself should be a signed paper document.
What goes in a Massachusetts certification of trust under MGL c. 203E, Section 1013?
The certification may contain: that the trust exists and the date the instrument was executed, the identity of the settlor, the identity and address of the currently acting trustee, the trustee's powers, revocability and who holds the power to revoke, cotrustee signing authority, the trust's taxpayer identification number, and the manner of taking title to trust property. It may be signed by any trustee and need not contain dispositive terms. A recipient may require excerpts from the original instrument and later amendments conferring powers for the pending transaction.
How long can a Massachusetts trust last?
Massachusetts adopted the Uniform Statutory Rule Against Perpetuities at MGL c. 184A, under which a nonvested property interest is invalid unless it vests or terminates within 21 years after a life in being or within 90 years after creation. The rule has not been abolished, so dynasty trust duration is limited to 90 years maximum. Massachusetts has no self-settled asset protection trust statute, though spendthrift protections are available under the MUTC, and no state estate or inheritance tax.
Why is Massachusetts known for business trusts?
Massachusetts is the original home of the Massachusetts business trust, one of the oldest business trust forms in American law, historically important for mutual funds and investment companies. MGL c. 182 governs these entities, and under Section 2 trustees file a copy of the written instrument or declaration of trust with the Secretary of State and with the clerk of every city or town where the trust has a usual place of business. Business trusts are treated as distinct legal entities for taxation and liability.
Common mistakes
Common issues include assuming Massachusetts requires notarization or witnesses for the trust instrument itself (it requires neither under MGL c. 203E, though deeds into the trust need acknowledgment for recording), and leaving the trust unfunded so accounts are never retitled or property deeded to the trustee. Another frequent mix-up is conflating the two frameworks: the MUTC under Chapter 203E governs family trusts, while MGL c. 182 governs business trusts, whose trustees file the instrument with the Secretary of State and local clerks under Section 2. People also overestimate duration, since MGL c. 184A caps dynasty planning at 90 years, and expect self-settled asset protection, which Massachusetts does not offer. The flat state income tax on trust income for Massachusetts-resident fiduciaries is another commonly missed cost. Mismatched certifications under Section 1013 create avoidable friction.
Massachusetts notes
Massachusetts operates under the Massachusetts Uniform Trust Code, MGL c. 203E, effective March 31, 2012, adopted relatively late despite the state's financial center status. Certification of trust contents are set by MGL c. 203E, Section 1013, signed or authenticated by any trustee, with reliance protection for persons acting without knowledge of incorrectness. The Boston Bar Association and REBA publish model trust certificate forms. Business trusts follow MGL c. 182, the original Massachusetts business trust framework, used historically for mutual funds and investment companies, with filings to the Secretary of State and local clerks. Duration follows the Uniform Statutory Rule Against Perpetuities at MGL c. 184A, capped at 90 years. Massachusetts imposes a flat state income tax on trust income for Massachusetts-resident fiduciaries, has no state estate or inheritance tax, does not authorize self-settled asset protection trusts, and does not recognize electronic wills for trust creation, though remote online notarization is recognized.