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Massachusetts Agencies

Mergers: Business Trusts: Corporations

Trusts and Trustees

Under Massachusetts law (G.L.c. 156B, §83), a Massachusetts Business Trust, which is duly filed with the secretary of state, at least ninety percent of the outstanding shares of which are owned by a corporation, or which owns at least ninety percent of the outstanding shares of a corporation, may be merged into such corporation if the declaration of trust so provides.