Massachusetts General Laws Part II. Real and Personal Property and Domestic Relations (Ch. 183-210) Ch. 203E, § 108

(a) Without precluding other means for establishing a sufficient connection with the designated jurisdiction, terms of a trust designating the principal place of administration shall be valid and controlling if:

(b) Without precluding the right of a court to order, approve or disapprove a transfer, the trustee may, but has no affirmative duty to, transfer the trust's principal place of administration to another state or to a jurisdiction outside of the United States.

(c) The trustee shall notify the qualified beneficiaries of a proposed transfer of a trust's principal place of administration not less than 60 days before initiating the transfer. The notice of proposed transfer shall include:

(d) The authority of a trustee under this section to transfer a trust's principal place of administration shall terminate if a qualified beneficiary notifies the trustee of an objection to the proposed transfer on or before the date specified in the notice.