Massachusetts: Trustee Notice to Beneficiaries Requirements

Requirements one by one

Massachusetts uses one later-of clock

M.G.L. c. 203E, § 813(b) requires a written notice within 30 days after the later
of two events: acceptance of the trust or the trust becoming irrevocable. It does not
create one notice after acceptance and another after the trustee learns of
irrevocability.

If the trustee accepts while the trust is still revocable, the clock waits for
irrevocability. If the trust is already irrevocable before the trustee accepts, the
clock waits for acceptance. The paragraph does not add a knowledge qualifier to
either event.

The required information is only the trustee's name and address

The statutory notice informs qualified beneficiaries of the trustee's name and
address. Section 813(b) does not require the trust's name, execution date, existence,
tax number, governing law, settlor identity, reason for irrevocability, trustee phone
or email, right to the instrument, right to an account, or a limitations warning.

Those subjects may matter elsewhere in administration, but they are not part of the
initial-notice content list.

Current Massachusetts law has two qualified-beneficiary horizons

Section 103 currently includes a beneficiary who is a distributee or permissible
distributee and a beneficiary who would take if the trust terminated on the
determination date. Unlike the standard three-horizon UTC definition, it does not
currently add the intermediate person who would take if the present interests ended
without terminating the trust.

Section 110(a) adds another beneficiary who has sent the trustee a request for notice
whenever the chapter requires notice to qualified beneficiaries. It also gives stated
rights to qualifying charitable organizations and persons appointed to enforce animal
or other noncharitable-purpose trusts.

Writing and ordinary first-class mail are specific requirements

Section 813(b) says the information must be in writing and “delivered or sent by
ordinary first class mail.” That specific instruction controls the initial notice.
The broader examples in § 109 do not turn email, certified mail, or a proof-of-service
form into alternative § 813(b) requirements.

Section 109 excuses notice when the person's identity or location is unknown and not
reasonably ascertainable. It supplies no newspaper-publication substitute.

What trips people up

• The 30 days run after the later event. Completing a notice after acceptance does
  not create a statutory second mailing when the trust later becomes irrevocable.
• The statute says no “knowledge” clock. The current text keys the date to the
  trust becoming irrevocable, not to when the trustee acquires knowledge of that fact.
• The notice is not an annual account. Section 813(c) separately sends annual and
  termination accounts to distributees and permissible distributees and to other
  qualified beneficiaries who request them.
• Trust terms may vary the notice. Section 105's mandatory-rule list does not
  protect § 813, so the statutory later-of rule is a default.
• No sworn execution package is prescribed. Section 813(b) requires writing and
  delivery or ordinary first-class mail, not a trustee oath, notarization, certified
  mail, return receipt, or proof-of-service certificate.

Common questions

Can a beneficiary waive the initial notice?

Section 109(c) allows the person entitled to notice or a document to waive it and does
not require a written waiver. Section 813(d) separately allows waiver of an account or
other information and prospective withdrawal; the trustee remains accountable for
matters the waived information would have disclosed.

Does a qualified beneficiary automatically receive every annual account?

No. Section 813(c) automatically sends accounts to distributees and permissible
distributees. Other qualified beneficiaries receive them when they request them.

How does a trustee accept?

Under § 701, the trustee follows the acceptance method in the trust. If none is stated
or the stated method is not exclusive, acceptance may occur through delivery of trust
property, exercising trustee powers or duties, or another indication of acceptance.

Could the recipient definition change?

Yes. Pending H.4330 would replace the current two-horizon definition with the standard
three-horizon version. It would add beneficiaries who would take if current
distributees' interests ended without causing the trust to terminate, expanding who
receives the § 813(b) notice if enacted.

Statutes and sources

• M.G.L. c. 203E, § 103 — current two-horizon qualified-beneficiary definition.
  Official Massachusetts General Laws
  (accessed 2026-07-31).
• M.G.L. c. 203E, § 105(a)-(b) — trust-term control and mandatory-rule list.
  Official Massachusetts General Laws
  (accessed 2026-07-31).
• M.G.L. c. 203E, § 109(a)-(d) — general notice methods, unknown-person exception,
  waiver, and separate judicial-notice route. Official Massachusetts General Laws
  (accessed 2026-07-31).
• M.G.L. c. 203E, § 110(a)-(c) — requested additional notice and special
  qualified-beneficiary treatment. Official Massachusetts General Laws
  (accessed 2026-07-31).
• M.G.L. c. 203E, § 701(a)-(c) — trustee acceptance and rejection. Official
  Massachusetts General Laws
  (accessed 2026-07-31).
• M.G.L. c. 203E, § 813(a)-(d) — later-of 30-day notice, required contents,
  delivery, accounts, and waiver. Official Massachusetts General Laws
  (accessed 2026-07-31).
• H.4330 (194th General Court) — pending three-horizon definition and decanting
  act. Official bill page (checked
  2026-07-31).