# Mass. Gen. Laws ch. 203E, sec. 108: Principal place of administration > Massachusetts · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S108 ## Section - **Citation:** Mass. Gen. Laws ch. 203E, sec. 108 - **Heading:** Principal place of administration - **Jurisdiction:** Massachusetts - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** MA Code / Part II / Title II / Chapter 203E / Section 108 ## Text Section 108. Principal place of administration (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: (1) a trustee's principal place of business is located in, or a trustee is a resident of, the designated jurisdiction; or (2) all or part of the administration occurs in the designated jurisdiction. (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: (1) the name of the jurisdiction to which the principal place of administration is to be transferred; (2) the address and telephone number at the new location at which the trustee can be contacted; (3) an explanation of the reasons for the proposed transfer; (4) the date on which the proposed transfer is anticipated to occur; and (5) the date, not less than 60 days after the giving of the notice, by which the qualified beneficiary must notify the trustee of an objection to the proposed transfer. (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. Section 108. Principal place of administration (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: (1) a trustee's principal place of business is located in, or a trustee is a resident of, the designated jurisdiction; or (2) all or part of the administration occurs in the designated jurisdiction. (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: (1) the name of the jurisdiction to which the principal place of administration is to be transferred; (2) the address and telephone number at the new location at which the trustee can be contacted; (3) an explanation of the reasons for the proposed transfer; (4) the date on which the proposed transfer is anticipated to occur; and (5) the date, not less than 60 days after the giving of the notice, by which the qualified beneficiary must notify the trustee of an objection to the proposed transfer. (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. ## Nearby sections - [Mass. Gen. Laws ch. 203E, sec. 101 Short title](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S101.md) - [Mass. Gen. Laws ch. 203E, sec. 102 Scope](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S102.md) - [Mass. Gen. Laws ch. 203E, sec. 103 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S103.md) - [Mass. Gen. Laws ch. 203E, sec. 104 Knowledge](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S104.md) - [Mass. Gen. Laws ch. 203E, sec. 105 Default and mandatory rules](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S105.md) - [Mass. Gen. Laws ch. 203E, sec. 106 Common law of trusts; principles of equity](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S106.md) - [Mass. Gen. Laws ch. 203E, sec. 108 Principal place of administration](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S108.md) - [Mass. Gen. Laws ch. 203E, sec. 109 Methods and waiver of notice](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S109.md) - [Mass. Gen. Laws ch. 203E, sec. 110 Others treated as qualified beneficiaries](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S110.md) - [Mass. Gen. Laws ch. 203E, sec. 111 Non-judicial settlement agreements](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S111.md) - [Mass. Gen. Laws ch. 203E, sec. 112 Rules of construction](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S112.md) - [Mass. Gen. Laws ch. 203E, sec. 113 Qualification of foreign trustee](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S113.md) - [Mass. Gen. Laws ch. 203E, sec. 201 Role of court in administration of trust](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S201.md) - [Mass. Gen. Laws ch. 203E, sec. 202 Jurisdiction over trustee and beneficiary](https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S202.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PII_TII_C203E_S108. Check the current official text before relying on it. Not legal advice.