Notice of Trust to Qualified Beneficiaries

NOTICE OF TRUST TO QUALIFIED BENEFICIARIES

Commonwealth of Massachusetts

Pursuant to M.G.L. c. 203E, § 813(b)

THIS NOTICE OF TRUST is given as of [__/__/____] by the undersigned Trustee to each qualified beneficiary identified below, pursuant to Section 813(b) of the Massachusetts Uniform Trust Code, M.G.L. c. 203E.

SECTION 1 — TRUST IDENTIFICATION

SECTION 2 — IDENTITY OF SETTLOR(S)

Pursuant to M.G.L. c. 203E, § 813(b)(3), the Settlor(s) of the trust is/are:

SECTION 3 — IDENTITY AND CONTACT INFORMATION OF TRUSTEE

Pursuant to M.G.L. c. 203E, § 813(b)(2), the currently acting Trustee(s) furnishing this Notice is/are:

Capacity of Trustee:

☐ Original Trustee named in the trust instrument
☐ Successor Trustee — serving due to: ☐ death ☐ resignation ☐ removal ☐ incapacity ☐ refusal to act of prior trustee
☐ Co-Trustee
☐ Corporate/Institutional Trustee — Charter Jurisdiction: [________________________________]

SECTION 4 — TRIGGERING EVENT AND TIMING

4.1 Trigger Under § 813(b)(2) — Acceptance of Trusteeship

☐ The undersigned Trustee accepted the trusteeship on: [__/__/____]
☐ This Notice is served within 30 days of acceptance as required by M.G.L. c. 203E, § 813(b)(2).

4.2 Trigger Under § 813(b)(3) — Existence/Irrevocability of Trust

☐ The trust became irrevocable on: [__/__/____] by reason of:

• ☐ Death of Settlor
• ☐ Expiration of Settlor's power to revoke
• ☐ Original execution as an irrevocable trust
• ☐ Other: [________________________________]

☐ The Trustee acquired knowledge of irrevocability on: [__/__/____]
☐ This Notice is served within 30 days of that knowledge as required by M.G.L. c. 203E, § 813(b)(3).

SECTION 5 — QUALIFIED BENEFICIARIES RECEIVING NOTICE

Pursuant to M.G.L. c. 203E, §§ 103(3) and 813(b), the following persons are "qualified beneficiaries" entitled to this Notice:

Representation Under §§ 301–305 (if applicable):

☐ A beneficiary listed above is a minor, unborn, unascertained, or otherwise unable to receive notice directly. Notice is given to the following representative under M.G.L. c. 203E, §§ 301–305:

SECTION 6 — STATUTORY DISCLOSURES AND BENEFICIARY RIGHTS

You are hereby notified of the following under M.G.L. c. 203E, § 813:

6.1 Existence of the Trust. A trust identified in Section 1 above exists and is administered under the laws of the Commonwealth of Massachusetts.

6.2 Identity of Settlor(s). The Settlor(s) of the trust is/are identified in Section 2 above. M.G.L. c. 203E, § 813(b)(3).

6.3 Identity and Address of Trustee. The currently acting Trustee(s) and contact information are set forth in Section 3 above. M.G.L. c. 203E, § 813(b)(2).

6.4 Right to Request a Copy of the Trust Instrument. As a qualified beneficiary, you have the right to request from the Trustee a copy of the trust instrument. M.G.L. c. 203E, § 813(b)(3); see also § 813(a) (duty to respond promptly to a qualified beneficiary's request for information reasonably related to administration of the trust).

6.5 Right to a Trustee's Report (Annual Accounting). You have the right to receive at least annually, and upon termination of the trust, a report of the trust property, liabilities, receipts, and disbursements, including the source and amount of the Trustee's compensation, a listing of the trust assets and, if feasible, their respective market values. M.G.L. c. 203E, § 813(c).

6.6 Right to Reasonable Information. Upon reasonable request, you have the right to information reasonably related to the administration of the trust. M.G.L. c. 203E, § 813(a). This right is a mandatory rule under M.G.L. c. 203E, § 105(b)(9) and cannot be eliminated by the terms of the trust.

6.7 Probate and Family Court Jurisdiction. Any judicial proceeding concerning the administration of the trust may be brought in the Probate and Family Court Department of the Trial Court pursuant to M.G.L. c. 215, § 6 and M.G.L. c. 203E, § 203, or in any other court of competent jurisdiction.

SECTION 7 — REQUEST FOR INFORMATION OR TRUST INSTRUMENT

A qualified beneficiary may request additional information or a copy of the trust instrument by submitting a written request to:

Requests for information will be responded to promptly as required by M.G.L. c. 203E, § 813(a).

SECTION 8 — TRUSTEE SIGNATURE AND ATTESTATION

The undersigned Trustee certifies under the pains and penalties of perjury that the foregoing Notice is true and accurate to the best of the Trustee's knowledge, and that this Notice is served in compliance with the 30-day requirement of M.G.L. c. 203E, § 813(b).

SECTION 9 — PROOF OF SERVICE / CERTIFICATE OF MAILING

I, the undersigned, hereby certify that on [__/__/____], I served a true and accurate copy of this Notice of Trust to Qualified Beneficiaries upon each person identified in Section 5 above, by the following method(s):

☐ First-class mail, postage prepaid, addressed to each beneficiary at the address shown in Section 5
☐ Certified mail, return receipt requested, tracking number(s): [________________________________]
☐ Personal delivery to the beneficiary
☐ Email to the beneficiary's email address of record (where permitted by the trust or with the beneficiary's written consent)
☐ Service upon a representative under M.G.L. c. 203E, §§ 301–305

SECTION 10 — NOTARIZATION (OPTIONAL)

COMMONWEALTH OF MASSACHUSETTS
COUNTY OF [________________________________], ss.

On this [____] day of [____________], 20[____], before me, the undersigned notary public, personally appeared [________________________________], proved to me through satisfactory evidence of identification, which was [________________________________], to be the person whose name is signed on the preceding document and who swore or affirmed to me that the contents of the document are truthful and accurate to the best of his/her knowledge and belief.

Sources and References

• M.G.L. c. 203E, § 813 (Duty to Inform and Report) — https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter203E/Section813
• M.G.L. c. 203E, § 103(3) (Definition of Qualified Beneficiary)
• M.G.L. c. 203E, § 105(b)(8)–(9) (Mandatory Rules)
• M.G.L. c. 203E, §§ 301–305 (Representation)
• M.G.L. c. 215, § 6 (Probate and Family Court Equity Jurisdiction)
• Briggs v. Crowley, 352 Mass. 194 (1967) (trustee's informational duty)
• Matter of the Colecchia Family Irrevocable Trust, 100 Mass. App. Ct. 504 (2021)
• Schwalm v. Schwalm, Mass. App. Ct. No. 22-P-783 (2023) (qualified-beneficiary scope)
• Massachusetts Trial Court Law Libraries, Mass. General Laws c. 203E § 813 — https://www.mass.gov/info-details/mass-general-laws-c203e-ss-813

END OF NOTICE OF TRUST TO QUALIFIED BENEFICIARIES