Massachusetts General Laws Part II. Real and Personal Property and Domestic Relations (Ch. 183-210) Ch. 190B, § 3-1103

[Non-Resident Beneficiaries;  Payment of Trust Fund to Foreign Trustee.]

If all living parties interested as beneficiaries in a trust created by a will allowed in the commonwealth reside outside thereof, the court having jurisdiction of the trust may, on petition of parties in interest or of the personal representative or trustee, if it considers it just and expedient, authorize the personal representative or trustee to pay the fund to a trustee appointed by the proper court in any other state or country, if all living beneficiaries and the personal representative or trustee signify their consent, and the court is satisfied that the laws of such other state or country secure the due performance of said trust;  and upon such payment, shown to the satisfaction of said court, the personal representative or trustee appointed here may be discharged from further responsibility by decree of said court.

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