Massachusetts General Laws
Article 4 - Creation, Validity, Modification and Termination of Trust
Section 403 - Trusts Created in Other Jurisdictions

Section 403. Trusts created in other jurisdictions
A trust not created by will shall be validly created if its creation complies with the law of the jurisdiction in which the trust instrument was executed or the law of the jurisdiction in which, at the time of creation:
(1) the settlor was domiciled, had a place of abode or was a national;
(2) a trustee was domiciled or had a place of business; or
(3) any trust property was located.

Structure Massachusetts General Laws