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

Mass. Gen. Laws ch. 203E, § 414 (2026)

Modification or termination of uneconomic trust

✓ current as of July 2026
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Section 414. Modification or termination of uneconomic trust

(a) After notice to the qualified beneficiaries, the trustee of a trust consisting of trust property having a total value of less than $200,000 may terminate the trust if the trustee concludes that the value of the trust property is insufficient to justify the cost of administration.

(b) The court may modify or terminate a trust or remove the trustee and appoint a different trustee if it determines that the value of the trust property is insufficient to justify the cost of administration.

(c) Upon termination of a trust under this section, the trustee shall distribute the trust property in a manner consistent with the purposes of the trust.

(d) This section shall not apply to an easement for conservation or preservation.

(e) Action may be taken under this section regardless of any spendthrift or similar protective provision.

Notes of Decisions
Cited in 1 case, 2019–2019 · leading case: In re Macmackin Nominee Realty Trust, 122 N.E.3d 1 (Mass. App. Ct. 2019).
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In re Macmackin Nominee Realty Trust, 122 N.E.3d 1 (Mass. App. Ct. 2019). · cites it 2× “203E, § 412 ("Modification or termination because of unanticipated circumstances or inability to administer trust effectively"); G. L. c. 203E, § 414 ("Modification or termination of uneconomic trust").”
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