South Carolina Reorganization of corporation as a Massachusetts business trust with plan of reorganization
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How to fill out Reorganization Of Corporation As A Massachusetts Business Trust With Plan Of Reorganization?
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FAQ
Massachusetts trusts (also known as common-law trusts, business trusts, or unincorporated business organizations) are a unique type of trust used by individuals to run a business outside the normal legal entities such as a corporation or partnership.
A Massachusetts corporate trust (business trust) is generally subject to personal income tax rather than corporate excise tax. Certain corporate trusts are exempt from taxation altogether.
Living trusts in Massachusetts You may choose anyone, but it is common to name yourself, with a successor trustee in place for after your death. A revocable living trust can be changed or cancelled by you at any time during your life. An irrevocable living trust is unalterable once it is signed.
A Massachusetts Business Trust (MBT) is a legal trust set up for the purposes of business, but not necessarily one that is operated in the Commonwealth of Massachusetts. They may also be referred to as an unincorporated business organization or UBO.
