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A business trust is one vital arm to the entire body of a running business. Also known as common law trusts, business trusts, such as grantor, simple, and complex trusts, give a trustee the authority to manage a beneficiary's interest in the business.
It's typically one individual serving as a trustee of a business trust. At the end of the trust's length, the business interests transfer to its beneficiaries. Business trusts are treated as corporations and may conduct business transactions just like individuals.
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.
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.
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.
To start a corporation in Massachusetts, you need to do three things: choose a name for your business, appoint a registered agent, and file Articles of Incorporation with the state. You can file this document online, by fax or by mail. The articles cost a minimum of $275 to file.