Trustee Notice to Beneficiaries Requirements in Massachusetts

At a glance

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 2026-09-10).