Massachusetts § 11 Distribution from trust or estate

Massachusetts Statutes

§ 11 — Distribution from trust or estate

Massachusetts § 11

Part IIREAL AND PERSONAL PROPERTY AND DOMESTIC RELATIONS

Title IIDESCENT AND DISTRIBUTION, WILLS, ESTATES OF DECEASED PERSONS AND ABSENTEES, GUARDIANSHIP, CONSERVATORSHIP AND TRUSTS

Ch. 203DPRINCIPAL AND INCOME

This text of Massachusetts § 11 (Distribution from trust or estate) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 203D, § 11 (2026).

Text

Section 11. A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest, and shall allocate to principal an amount received as a distribution of principal from such a trust or estate.  If a trustee purchases an interest in a trust that is an investment entity, or a decedent or donor transfers an interest in the trust to a trustee, section 10 or 24 applies to a receipt from the trust.

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Section 11. A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest, and shall allocate to principal an amount received as a distribution of principal from such a trust or estate. If a trustee purchases an interest in a trust that is an investment entity, or a decedent or donor transfers an interest in the trust to a trustee, section 10 or 24 applies to a receipt from the trust.

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Bluebook (online)

Massachusetts § 11, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/203D/11.