Estate Planning Blog

Estate Planning Blog

Taking Over as Trustee in Massachusetts: What You Need to Know

Being named trustee of a trust is an honor—but also a serious responsibility. Whether you're stepping into the role after a loved one's passing or you've recently been appointed, this guide is here to help you navigate your duties with confidence.

At T FRANK LAW, PLLC, we regularly work with individuals in Greater Boston, on Cape Cod, and across Massachusetts who are managing trusts for the first time. Here's what every new trustee should know.

📘 What Is a Trustee?

A trustee is the person (or professional) responsible for managing the assets in a trust according to its terms. If you’re a successor trustee, you’ve taken over from the original trustee, either because they’ve passed away or are no longer able to serve.

Your role is fiduciary—meaning you’re legally obligated to act in the best interests of the beneficiaries and follow the terms of the trust.

📝 Step 1: Read the Trust Document

This is your legal playbook. It tells you:

  • Who the beneficiaries are

  • What assets are in the trust

  • When and how to make distributions

  • Any specific instructions or limitations

💡 If any part of the document is unclear, speak with an estate planning attorney. Do not guess—mistakes can create legal and tax problems.

⚖️ Step 2: Understand Your Legal Duties as a Trustee in Massachusetts

As a trustee, Massachusetts law requires you to:

  • Act loyally and impartially

  • Use reasonable care and skill

  • Keep trust property separate from your own

  • Maintain accurate records

  • Avoid conflicts of interest or personal gain

💼 Step 3: Take Control of the Trust Assets

You’ll need to:

  • Locate and identify all trust assets (bank accounts, real estate, investments, etc.)

  • Retitle accounts or property into the trust’s name, if needed

  • Open a trust checking account for managing expenses and distributions

⚠️ Never combine trust funds with personal accounts.

📣 Step 4: Notify the Beneficiaries

You are responsible for keeping beneficiaries informed. This typically includes:

  • A formal letter notifying them of your role as trustee

  • Updates about the trust administration process

  • Transparency about timelines and decisions

Massachusetts law doesn’t require court involvement for most living trusts, but good communication helps avoid misunderstandings.

📊 Step 5: Keep Good Records

You’ll need to track:

  • All trust income and expenses

  • Dates and amounts of distributions

  • Receipts, tax filings, and legal correspondence

You may also need to file trust tax returns (Form 1041) or provide accountings to beneficiaries.

🤝 Step 6: Know When to Ask for Help

Being a trustee is a big job. You don’t have to do it alone.

We help trustees across Greater Boston and Cape Cod:

  • Understand trust documents

  • Navigate probate and tax issues

  • Manage real estate and investments

  • Handle complex family dynamics

Getting help early can prevent costly legal mistakes—and make your job much easier.

✅ In Summary

Taking over as trustee is a serious role, but with the right guidance, you can do it well. If you’ve recently been named a trustee in Massachusetts and want to make sure you’re doing things right, we’re here to help.

📞 Schedule a Consultation

T FRANK LAW, PLLC – Trust and Estate Counsel in Greater Boston and on Cape Cod
✅ Trusted legal advice for trustees, executors, and families across Massachusetts.
📍 The Schrafft’s Center Power House, 529 Main St., Suite 200, Charlestown, MA and 57 Route 6A, Unit 2, Orleans, MA
📅 Booking Page | 📞 617-702-2449 | ✉️ tim@tfranklaw.com