Massachusetts General Laws
Article 8 - Duties and Powers of Trustee
Section 810 - Recordkeeping and Identification of Trust Property

Section 810. Recordkeeping and identification of trust property
(a) A trustee shall keep adequate records of the administration of the trust.
(b) A trustee shall keep trust property separate from the trustee's own property.
(c) A trustee may invest as a whole, the property of 2 or more separate trusts, if the trustee maintains records clearly indicating the respective interests.