Trusts and Trustees
Profit sharing (and other health, welfare and retirement) trusts are governed by G.L.c. 151D. Section 2 of the statute makes provision for the registration of such trusts with the Health, Welfare and Retirement Trust Fund Board. Once registered these trusts are for all practical purposes entities, similar to limited partnerships, which are thereby enabled to take and hold title. Of course, pension plans are somewhat confidential, and so you can't get your hands on them. However, section 3A of the statute makes provision for public accountants or actuaries to review these trusts. An affidavit by the trust's accountant or actuary to the effect that the trust is properly registered and identifying the trustee(s) would be an acceptable substitute for actually finding and reviewing the trust.
It appears that ERISA may supercede G.L.c. 151D.
1 See Liberty Mutual Insurance Company v. Health, Welfare and Retirement Trust Funds Board, 341 Mass. 194, 167 N.E.2d 855 (1960) for a discussion regarding this agency.