Полный текст этого руководства на английском языке; краткое изложение выше — на вашем языке. Изложения законов и английский текст остаются источником записи.
Таблица та же, что встроена в руководства. Счёт дней — из самих законов; где закон не называет срок в днях, строка так и говорит.
Сроки попечителя в Массачусетсе: что предусматривают законы
Сверено с законами Массачусетса 2026-10-24. Общая информация, не юридическая консультация; официальный текст имеет приоритет.
| Когда | Срок | Что предусматривает закон | Кому | Статья |
|---|---|---|---|---|
| You are named trustee and act on it | No day-count. Acceptance is by the instrument's method or by conduct; a designated trustee who does not accept within a reasonable time after knowing of the designation is deemed to have rejected. | Accept by substantially complying with a method of acceptance provided in the terms of the trust or, where the terms provide none or the method is not expressly made exclusive, by accepting delivery of the trust property, exercising powers or performing duties as trustee, or otherwise indicating acceptance; without accepting, a designee may act to preserve the trust property if, within a reasonable time after acting, a rejection is sent to the settlor or, if the settlor is dead or lacks capacity, to a qualified beneficiary, and may inspect or investigate the property. The acceptance date is one of the two dates the trustee's notice counts from (§ 813(b)). | — | G.L. c. 203E, § 701 ↗ |
| You accept | At once and throughout; no day-count. | Administer the trust in good faith, in accordance with its terms and purposes and the interests of the beneficiaries and in accordance with the Massachusetts Uniform Trust Code — solely in the beneficiaries' interests (§ 802(a)), impartially (§ 803) and as a prudent person would (§ 804). | — | G.L. c. 203E, § 801 ↗ |
| You accept | At once and throughout; no day-count. | Take reasonable steps to take control of and protect the trust property; take reasonable steps to compel a former trustee or other person to deliver trust property and to redress a breach of trust known to you to have been committed by a former trustee (§ 812); and take reasonable steps to enforce claims of the trust and to defend claims against it (§ 811). | — | G.L. c. 203E, § 809 ↗ |
| You accept, or receive trust assets | Within a reasonable time after accepting the trusteeship or receiving the assets; no day-count. | Review the trust assets and make and implement decisions concerning their retention and disposition, to bring the trust portfolio into compliance with the purposes, terms and other circumstances of the trust and with the Massachusetts Prudent Investor Act — investing as a prudent investor would (G.L. c. 203C, § 3) and diversifying unless it is prudent not to (§ 4). | — | G.L. c. 203C, § 5 ↗ |
| You accept | At once and throughout; no day-count. | Keep adequate records of the administration of the trust and keep the trust property separate from your own; the property of two or more separate trusts may be invested as a whole if the records clearly indicate the respective interests. | — | G.L. c. 203E, § 810 ↗ |
| You have accepted the trusteeship and the trust has become irrevocable — by its terms, the settlor's death or another event — whichever happens later | Within 30 days after the later of your acceptance and the trust's becoming irrevocable — counted from the later event itself, not from your knowledge of it. | Inform the qualified beneficiaries, in writing, of the trustee's name and address. The statute asks for those two facts only — no telephone number and no statement of the trust's terms. While the trust is revocable and the settlor has capacity to revoke it, the trustee's duties are owed exclusively to the settlor (§ 603(a)); the duty is not among the rules of § 105(b), so the terms of the trust may vary it. | The qualified beneficiaries — each beneficiary who, on the date of determination, is a distributee or permissible distributee of trust income or principal, or would be one if the trust terminated on that date (G.L. c. 203E, § 103) — and any other beneficiary who has sent the trustee a request for notice (§ 110(a)); a charitable organization expressly designated to receive distributions under a charitable trust that meets the same test, and a person appointed to enforce a trust for an animal or another non-charitable purpose, have a qualified beneficiary's rights (§ 110(b), (c)); delivered or sent by ordinary first class mail (§ 813(b)) | G.L. c. 203E, § 813(b) ↗ |
| A qualified beneficiary asks for information related to the administration | Promptly, unless unreasonable under the circumstances; no day-count. | Keep the qualified beneficiaries reasonably informed about the administration of the trust and respond to a qualified beneficiary's request for information related to it. The section gives no beneficiary a right to a copy of the trust instrument; to a person other than a beneficiary, the trustee may furnish a certification of trust instead of the instrument (§ 1013(a)). | The requesting qualified beneficiary | G.L. c. 203E, § 813(a) ↗ |
| Each year of the administration | At least annually; no fixed calendar date. | Send an account of trust income and principal, formal or informal, including information relating to the trust property, liabilities, receipts and disbursements, including the amount of the trustee's compensation, a listing of the trust assets and, if feasible, their respective market values. An account rendered to the probate court takes the three-schedule form of G.L. c. 206, § 2. | The distributees and permissible distributees of trust income or principal, and other qualified beneficiaries who request it (G.L. c. 203E, § 813(c)); not a beneficiary who has waived the account and not withdrawn the waiver (§ 813(d)); sent in a manner reasonably suitable under the circumstances and likely to result in receipt — the permissible methods include first-class mail, personal delivery or delivery to the last known place of residence or place of business, and name no electronic method (G.L. c. 203E, § 109(a)) | G.L. c. 203E, § 813(c) ↗ |
| The trust terminates | At the termination of the trust; no day-count. | Send the account for the final period — the same contents as the annual account — to the distributees and permissible distributees and the qualified beneficiaries who request it, and proceed expeditiously to distribute (§ 817(b)). | — | G.L. c. 203E, § 813(c) ↗ |
| A beneficiary waives the account, or withdraws a waiver | No day-count. A waiver stands until withdrawn; a withdrawal reaches future accounts and other information. | A beneficiary may waive the right to a trustee's account of trust income or principal or other information the section requires, and may withdraw a waiver previously given as to future accounts and other information; a waiver does not relieve the trustee from accountability and potential liability for matters the account or other information would have disclosed. | — | G.L. c. 203E, § 813(d) ↗ |
| A trustee resigns or is removed | Expeditiously; no day-count. | The trustee who has resigned or been removed proceeds expeditiously to deliver the trust property within the trustee's possession to the co-trustee, successor trustee or other person entitled to it; the successor takes reasonable steps to compel the delivery and to redress a breach of trust known to the successor to have been committed by the former trustee (§ 812). | — | G.L. c. 203E, § 707 ↗ |
| You decide to resign without the court's approval | At least 30 days' notice; otherwise with the court's approval. | A trustee may resign on at least 30 days' notice, or with the court's approval, which may carry orders and conditions reasonably necessary for the protection of the trust property; the resignation does not discharge or affect any liability of the resigning trustee or of the sureties on the trustee's bond, and the property is delivered expeditiously (§ 707). | The settlor and all co-trustees, for a revocable trust; the qualified beneficiaries (G.L. c. 203E, § 103) and all co-trustees, for any other trust | G.L. c. 203E, § 705 ↗ |
| You propose to transfer the trust's principal place of administration to another state or to a jurisdiction outside the United States | Not less than 60 days before initiating the transfer; the objection date the notice states is not less than 60 days after the notice. | Notify the qualified beneficiaries of the proposed transfer, stating the jurisdiction to which the principal place of administration is to be transferred, the address and telephone number at the new location at which the trustee can be contacted, an explanation of the reasons, the date on which the transfer is anticipated to occur, and the date by which a qualified beneficiary must notify the trustee of an objection (§ 108(c)). The trustee has no affirmative duty to transfer (§ 108(b)), and a qualified beneficiary's objection on or before the stated date terminates the trustee's authority to transfer (§ 108(d)). | The qualified beneficiaries — each beneficiary who, on the date of determination, is a distributee or permissible distributee of trust income or principal, or would be one if the trust terminated on that date (G.L. c. 203E, § 103) — and any other beneficiary who has sent the trustee a request for notice (§ 110(a)); a charitable organization expressly designated to receive distributions under a charitable trust that meets the same test, and a person appointed to enforce a trust for an animal or another non-charitable purpose, have a qualified beneficiary's rights (§ 110(b), (c)) | G.L. c. 203E, § 108 ↗ |
| The settlor of a trust that was revocable at the settlor's death dies | A proceeding to contest the trust's validity is commenced within the earlier of one year after the settlor's death or 60 days after the trustee sent the person a copy of the trust instrument and a notice of the trust's existence, the trustee's name and address and the time allowed. A potential contestant's notification bears on a distribution only if a proceeding is commenced within 60 days after it was sent. | After the death the trustee may proceed to distribute the trust property in accordance with the terms of the trust without liability unless the trustee knows of a pending judicial proceeding contesting the trust's validity, or a potential contestant has notified the trustee of a possible proceeding and one is commenced within 60 days after the notification was sent; a beneficiary of a trust determined to have been invalid is liable to return any distribution received. | — | G.L. c. 203E, § 604 ↗ |
| The settlor dies | One year after the date of death: a creditor's action is commenced within that year and, before it ends, the process is served in hand or accepted, or a notice of the action is filed with the register. | A trustee of a trust whose assets are subject as a matter of substantive law to being reached by the decedent's creditors is not held to answer a creditor's action unless it is commenced against the trustee or against the personal representative within that time and in that manner, and has immunity from personal liability in the same manner as a personal representative under G.L. c. 190B, § 3-807 — the section names the trustee of such a trust beside the personal representative. After the death, and subject to the settlor's right to direct the source from which liabilities will be paid, the property of a trust that was revocable at the death is subject to the claims of the settlor's creditors, the funeral and disposal expenses and the statutory allowances to a surviving spouse and children to the extent the probate estate is inadequate (G.L. c. 203E, § 505(a)(3)). Whether a trust is reachable, or an action timely, is a question for a licensed Massachusetts attorney of your choosing. | — | G.L. c. 190B, § 3-803 ↗ |
| The trust terminates or partially terminates and you send a proposal for distribution | A beneficiary's right to object ends 30 days after the proposal was sent, where the proposal stated the right to object and the time allowed and gave sufficient material facts to evaluate it. | The trustee may send the beneficiaries a proposal for distribution; the right of any beneficiary to object terminates if the beneficiary does not notify the trustee of an objection within 30 days after the proposal was sent, but only if the proposal informed the beneficiary of the right to object and of the time allowed for objection and provided sufficient material facts to enable the beneficiary to evaluate it. | — | G.L. c. 203E, § 817(a) ↗ |
| An event terminates or partially terminates the trust | Expeditiously; no day-count. A reasonable reserve for debts, expenses and taxes may be retained. | Proceed expeditiously to distribute the trust property to the persons entitled to it, subject to the right to retain a reasonable reserve for the payment of debts, expenses and taxes; on termination the trustee may exercise the powers appropriate to wind up the administration (§ 816(27)) and may make distributions in divided or undivided interests and allocate particular assets (§ 816(22)). | — | G.L. c. 203E, § 817(b) ↗ |
| A beneficiary receives a final account or other statement that fully discloses the matter and shows termination of the trust relationship | Six months after receipt of the final account or statement. | Unless previously barred by adjudication, consent or limitation, a claim against a trustee for breach of trust is barred as to a beneficiary who has received such a final account or statement unless a proceeding to assert the claim is commenced within six months after receipt. An adult beneficiary receives it personally; a minor or disabled beneficiary receives it through the representative article 3 describes. | — | G.L. c. 203E, § 1005(a) ↗ |
| A beneficiary receives a final account or statement, and the trustee informs the beneficiary of the location and availability of records for examination | Three years after the final account or statement was received and the beneficiary was informed of the records — notwithstanding lack of full disclosure. | A claim against a trustee for breach of trust is barred in any event, notwithstanding lack of full disclosure, against a trustee who has issued a final account or statement received by the beneficiary and has informed the beneficiary of the location and availability of records for examination, after three years. | — | G.L. c. 203E, § 1005(a) ↗ |
| The beneficiary, or a representative of the beneficiary, knew or reasonably should have known of a potential claim for breach of trust | Three years after that date, where the final-account bars do not apply. | Where a claim is not barred under subsection (a), a beneficiary may not commence a proceeding against a trustee for breach of trust more than three years after the date the beneficiary or a representative of the beneficiary knew or reasonably should have known of the existence of a potential claim. | — | G.L. c. 203E, § 1005(b) ↗ |
| Neither the final-account bars nor the discovery rule applies | Five years after the first of: the trustee's removal, resignation or death; the termination of the beneficiary's interest in the trust; or the termination of the trust. | If subsections (a) and (b) do not apply, a judicial proceeding against a trustee for breach of trust is commenced within five years after the first of those events. | — | G.L. c. 203E, § 1005(c) ↗ |
| The trust property has a total value of less than $200,000 and you conclude that its value is insufficient to justify the cost of administration | After notice to the qualified beneficiaries; no day-count. | The trustee may terminate the trust after notice to the qualified beneficiaries, distributing the trust property in a manner consistent with the purposes of the trust, regardless of any spendthrift or similar protective provision; the court may modify or terminate the trust, or remove the trustee and appoint a different one, on the same determination. Combining two or more trusts into one, or dividing a trust, also follows notice to the qualified beneficiaries (§ 417). | The qualified beneficiaries (G.L. c. 203E, § 103) | G.L. c. 203E, § 414 ↗ |
| A bank, a custodian, a buyer or a title company asks for the trust instrument | When asked; no day-count. | Instead of furnishing a copy of the trust instrument to a person other than a beneficiary, the trustee may furnish a certification of trust stating that the trust exists and the date the instrument was executed, the settlor's identity, the currently acting trustee's identity and address, the trustee's powers, the trust's revocability or irrevocability and anyone holding a power to revoke it, the co-trustees' authority to sign and whether all or less than all are required, the trust's taxpayer identification number and the manner of taking title to trust property — signed or otherwise authenticated by any trustee, and stating that the trust has not been revoked, modified or amended in any manner that would cause its representations to be incorrect. A recipient may require excerpts that designate the trustee and confer the power to act in the pending transaction (§ 1013(e)). For a nontestamentary trust's real estate, a certificate sworn to or executed under the penalties of perjury by a person who appears of record as trustee binds all trustees and the trust estate in favor of a person relying on it in good faith, the most recently recorded one controlling (G.L. c. 184, § 35). | — | G.L. c. 203E, § 1013 ↗ |
| The court orders supervision of the trust, or a petition to review and settle your accounts is filed | No day-count in the account statute: an account rendered to the probate court covers a period distinctly stated in it. | Render the account in three schedules — the property at the start, from the inventory or the prior account's balance, with all income and other property received and gains; the payments, charges, losses and distributions; and the investment of the balance and changes of investment — stating the receipts of principal and income separately and the payments and charges on account of each separately. No trust is subject to continuing judicial supervision unless the court orders it (G.L. c. 203E, § 201(b)); a proceeding to review and settle a trustee's accounts may be initiated by petition with notice to interested parties (§ 201(d)). | — | G.L. c. 206, § 2 ↗ |
| A personal representative is appointed | Within three months after appointment. | The personal representative prepares an inventory of the property the decedent owned at death, listing it with reasonable detail, with each item's fair market value as of the date of death and the type and amount of any encumbrance — a successor personal representative values the estate as of the successor's appointment — and files a copy with the court or mails one to all interested persons whose addresses are reasonably available. | The court, or the interested persons whose addresses are reasonably available | G.L. c. 190B, § 3-706 ↗Связанное наследство |
| A petition for probate of the will or for administration of the estate is filed; the division later requests the personal representative's form | The sworn statement with the petition; the personal representative's form within 30 days of the division's request; the division's claim within four months after approval of the personal representative's bond, or by an action within one year after the death. | A petition for admission of a will to probate or for administration of an estate includes a sworn statement that copies of the petition and the death certificate have been sent to the division by certified mail; within 30 days of a request by the division, the personal representative completes and sends the division's form by certified mail. Where the petitioner fails to send the copies and the decedent received medical assistance the division may recover, a person receiving a distribution of assets from the estate is liable to the division to the extent of the distribution. Recovery is from the decedent's probate estate, on the conditions of G.L. c. 118E, § 31. | The division of medical assistance (MassHealth), by certified mail | G.L. c. 118E, § 32 ↗Связанное наследство |
| The deceased spouse's will is probated | Within six months after the probate of the will; where the will's validity or effect is drawn in question, the court may extend the time to six months after those proceedings end. | The surviving spouse may file in the registry of probate a signed writing waiving the will's provisions for the spouse and claiming a portion of the estate: one third of the personal and one third of the real property where the deceased left issue; $25,000 and one half of the remaining personal and real property where the deceased left kindred but no issue — above $25,000, in either case, only the income for life of the excess; and $25,000 and one half of the remainder absolutely where the deceased left neither issue nor kindred. Whether trust property counts toward the claim is a question for a licensed Massachusetts attorney of your choosing. | — | G.L. c. 191, § 15 ↗Связанное наследство |
| A person domiciled in the commonwealth dies leaving only personal property — a motor vehicle and other personal property not exceeding $25,000 in value | After the expiration of 30 days from the death, provided no petition for appointment of a personal representative has been filed in the county where the decedent resided. | An interested person may file, on the court's form, a statement verified by oath or affirmation — the petitioner, the deceased, the relationship, a schedule of every known asset with its estimated value, an undertaking to act as voluntary personal representative, the surviving joint owners, the heirs and the will's takers — with any original will and a certificate of death, certifying that copies were sent to the division of medical assistance by certified mail; the voluntary personal representative pays the funeral, last-sickness and administration expenses and the debts, then distributes the balance as part 1 of article II of the chapter provides. | The court of the county in which the decedent resided | G.L. c. 190B, § 3-1201 ↗Связанное наследство |
| A person holding the testator's will receives notice of the death | Within thirty days after notice of the death. | The person having custody of the will delivers it to a person able to secure its probate or, if none is known, to an appropriate court; a person who willfully fails to deliver it is liable to any person aggrieved for the damages, and one who willfully refuses or fails after the court's order is subject to penalty for contempt. | — | G.L. c. 190B, § 2-516 ↗Связанное наследство |
| The decedent dies | Three years after the death, with the exceptions the section lists — among them a contest of an informally probated will, which may be commenced within the later of 12 months from the informal probate or 3 years from the death. | No informal probate or appointment proceeding, or formal testacy or appointment proceeding, may be commenced more than three years after the decedent's death, except as the section provides; the limitations do not apply to proceedings to construe probated wills or to determine the heirs of an intestate. | — | G.L. c. 190B, § 3-108 ↗Связанное наследство |
| A resident of the commonwealth dies, or a nonresident dies owning real or tangible personal property in it, and the estate is liable for any tax | Within nine months after the date of death. For a death on or after January 1, 2023, no tax is payable if the value of the federal taxable estate is not more than $2,000,000. | The executor makes the Massachusetts estate tax return, in the form the commissioner prescribes (G.L. c. 62C, § 17); for a death on or after January 1, 2023, a credit of up to $99,600 is allowed against the tax (G.L. c. 65C, § 2A(f)). Unpaid, the tax is a lien on the Massachusetts gross estate for ten years from the death, and a trustee or other transferee who receives, or has at the death, property included in that estate is personally liable for it to the extent of the property's value at the death (§ 14). Which version of the tax applies is the date of death's question. | — | G.L. c. 62C, § 17; G.L. c. 65C, § 2A(g) ↗ |
| The trust's tax year ends | On or before the fifteenth day of the fourth month following the close of the taxable year (April 15 for a calendar-year trust); a fiduciary making final distribution before the year ends files immediately before the distribution. | The trustee makes the trust's Massachusetts fiduciary income tax return where the trust's federal gross income exceeds $100 (G.L. c. 62C, § 6(a)), as every trustee receiving income taxable under the income tax chapter exceeding one hundred dollars makes an annual return of the taxable income (§ 6(b)); on a final distribution before the year's end, the taxes become due and payable forthwith. | — | Massachusetts Form 2 ↗ |
| The settlor dies with a gross estate above the federal exclusion | Nine months after the death (a six-month extension is available). | File the federal estate tax return where the gross estate plus adjusted taxable gifts exceeds the exclusion, or to elect portability of a deceased spouse's unused exclusion. The Massachusetts estate tax has its own return and its own threshold (G.L. c. 62C, § 17; G.L. c. 65C, § 2A(g)). | — | IRS Form 706 ↗Федеральный |
| The trust's tax year ends | The 15th day of the fourth month after year-end (April 15 for a calendar-year trust). | File the trust's income tax return and issue a Schedule K-1 to each beneficiary who received distributable income. | — | IRS Form 1041 ↗Федеральный |
Общая информация о законодательстве Массачусетса, не юридическая консультация.