Legal Question in Wills and Trusts in Massachusetts

Re: Grantor Trust

As long as both trustees are U.S. residents as defined by the IRS, it doesn't legally matter where they live for the purpose of appointment.

However, in some states, the trustee of a trust located in another state may be taxed on the trust's income. Depending how the trust is drafted and managed, there can be other tax implications as well for a trustee. Therefore, selection of a trustee must be done thoughtfully to minimize tax implications all around.

Please feel free to contact me if I can be of assistance.

Re: Grantor Trust

It is not clear what information you are seeking.

Certainly, it is possible to have a trust in Massachusetts with an out-of-state trustee. Whether it is wise, appropriate , or the best choice for an entity situs cannot be determined from the question you asked. There are many additional questions, such as the purpose of the trust, what the nature of the trust's assets are, where beneficiaries are located, etcetera. None of this information can be divined from the information you provide.

This is a situation where there is no substitute for actually discussing the situation with an attorney. Depending upon the circumstances, different considerations will determine the answer (to the ultimate question).