Mass. Gen. Laws » Part II Title II Chapter 203E
Massachusetts General Laws

Mass. Gen. Laws ch. 203E, § 103 (2026)

Definitions

✓ current as of July 2026
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Section 103. Definitions

In this chapter the following words shall, unless the context clearly requires otherwise, have the following meanings:—

''Action'', with respect to an act of a trustee, includes a failure to act.

''Ascertainable standard'', a standard relating to an individual's health, education, support or maintenance.

''Beneficiary'', a person who has a present or future beneficial interest in a trust, vested or contingent.

''Charitable trust'', a trust, or portion of a trust, created for a charitable purpose described in subsection (a) of section 405.

''Environmental law'', a federal, state or local law, rule, regulation or ordinance relating to protection of the environment.

''Interests of the beneficiaries'', the beneficial interests provided in the terms of the trust.

''Jurisdiction'', a geographic area, including a state or country.

''Person'', an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, government, governmental subdivision, agency or instrumentality, public corporation or any other legal or commercial entity.

''Property'', anything that may be the subject of ownership, whether real, personal, legal, equitable or any interest therein.

''Qualified beneficiary'', a beneficiary who, on the date the beneficiary's qualification is determined:

(i) is a distributee or permissible distributee of trust income or principal; or

(ii) would be a distributee or permissible distributee of trust income or principal if the trust terminated on that date.

''Revocable'', a trust that is revocable by the settlor without the consent of the trustee or a person holding an adverse interest.

''Settlor'', a person, including a testator, who creates or contributes property to a trust. If more than one person creates or contributes property to a trust, each person is a settlor of the portion of the trust property attributable to that person's contribution except to the extent another person has the power to revoke or withdraw that portion.

''Spendthrift provision'', a term of a trust which restrains transfer of a beneficiary's interest.

''State'', a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands or any territory or insular possession subject to the jurisdiction of the United States, including an Indian tribe or band recognized by federal law or formally acknowledged by a state.

''Terms of a trust'', the manifestation of the settlor's intent regarding a trust's provisions as expressed in the trust instrument or as may be established by other evidence that would be admissible in a judicial proceeding.

''Trust instrument'', an instrument that contains terms of the trust, including any amendments thereto.

''Trustee'', an original, additional or successor trustee or a co-trustee.

Notes of Decisions
Cited in 5 cases (3 in the last 5 years), 2016–2023 · leading case: In the Matter of the Colecchia Fam. Irrevocable Trust., 100 Mass. App. Ct. 504 (Mass. App. Ct. 2021).
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In the Matter of the Colecchia Fam. Irrevocable Trust., 100 Mass. App. Ct. 504 (Mass. App. Ct. 2021). · cites it 2× “We conclude that, in order to determine whether a person is a "qualified beneficiary" for purposes of a trustee's duty to inform under § 813, the phrase "the date the beneficiary's qualification is determined" found in G. L. c. 203E, § 103, means the date, under the terms of the…”
Pfannenstiehl v. Pfannenstiehl, 55 N.E.3d 933 (Mass. 2016). “” 17 See G. L. c. 203E, § 103. This standard limits the discretion of the trustee, who is obligated to make distributions with an eye toward maintaining the beneficiary’s standard of living in existence at the time the trust was created.”
In re Macmackin Nominee Realty Trust, 122 N.E.3d 1 (Mass. App. Ct. 2019). “" G. L. c. 203E, § 103. We are in as good a position as the trial judge to interpret the trust to give effect to the intention of the settlor "as ascertained from the language of the whole instrument considered in the light of the attendant circumstances.”
Schwalm v. Schwalm (Mass. App. Ct. 2023). “2 G. L. c. 203E, § 103. See Matter of the Colecchia Family Irrevocable Trust, 100 Mass.”
Jones v. Jones (Mass. App. Ct. 2023). “See also G. L. c. 203E, § 103 (defining "[a]scertainable standard").”
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