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Bill > S896


MA S896

MA S896
Relative to the Massachusetts Uniform Trust Decanting Act


summary

Introduced
01/22/2019
In Committee
01/22/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation relative to the Massachusetts Uniform Trust Decanting Act. The Judiciary.

AI Summary

This bill proposes to enact the Massachusetts Uniform Trust Decanting Act, which would allow authorized fiduciaries (such as trustees) with discretion over the distribution of trust principal to modify the terms of an irrevocable or revocable trust by "decanting" the trust property into a new or modified trust, subject to certain limitations. The bill defines key terms, outlines the scope and procedures for exercising the decanting power, and imposes restrictions to protect charitable interests and tax benefits. The bill also addresses issues related to trust duration, fees, liability, and the treatment of later-discovered or acquired property. The bill would take effect on January 1, 2020.

Committee Categories

Justice

Sponsors (1)

Last Action

Accompanied a study order, see S2496 (on 02/03/2020)

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