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June 23, 2026 Clouds | 66°F
The 194th General Court of the Commonwealth of Massachusetts

Bill S.1112 194th (Current)

An Act establishing the Massachusetts Uniform Trust Decanting Act

By Mr. Finegold, a petition (accompanied by bill, Senate, No. 1112) of Barry R. Finegold for legislation relative to the Massachusetts Uniform Trust Decanting Act. The Judiciary.

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Bill Information

Presenter:
Barry R. Finegold
Status:
Referred to Senate Committee on Ways and Means
o Submits the Uniform Trust Decanting Act for enactment in the commonwealth; the Uniform Trust Decanting Act, authored by the Uniform Law Commission, has been adopted in 19 jurisdictions; the uniform law provides methods for reforming and modernizing an existing irrevocable trust. Decanting is used to distribute assets from one trust to another, and allows greater flexibility to address unforeseen circumstances. The UTDA allows a trustee to modify irrevocable trusts within reasonable limits that are consistent with the settlors original intent, prohibits any decanting that defeat charitable or tax-related goals of the settlor, modifies the Massachusetts uniform probate code (GL Chapter 203E) to harmonize definitions found in the UTDA, and provides for implementation of the UTDA effective January 1, 2026.
* The bill summary was created by the Primary Sponsor of the bill; no committee of the General Court certifies the accuracy of its contents.

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