Mass. Gen. Laws ch. 182 § 2
The trustees of an association or trust shall file a copy of the written instrument or declaration of trust creating it with the secretary and with the clerk of every city or town where such association or trust has a usual place of business. The fee for filing said copy with the secretary shall be determined annually by the commissioner of administration under the provision of section three B of chapter seven and for filing said copy or any amendment thereof with the said clerk the fee as provided by clause (75) of section thirty-four of chapter two hundred and sixty-two. Such trustees shall also, within thirty days after the adoption of any amendment thereof, file a copy of said amendment with said secretary and said clerk. The trustees of every association or trust, whose written instrument or declaration of trust creating it is not filed as required in this section shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than three months.
An association or trust may consolidate or merge with or into one or more domestic limited liability companies, as defined in section two of chapter one hundred and fifty-six C in the manner described, and with the effects set forth in said chapter one hundred and fifty-six C.
The trustees of an association or trust which is not the resulting or surviving entity in any such consolidation or merger shall file (1) a copy of the certificate of consolidation or merger with the secretary if no other entity which is a party to the transaction has done so within thirty days after the effective date of such transaction, and (2) a copy with the clerk of every city or town where such association or trust has a usual place of business.
The fee for filing such copy with the secretary shall be the fee determined annually by the commissioner of administration under the provision of section three B of chapter seven, and for filing with said clerk the fee as provided by clause (75) of section thirty-four of chapter two hundred and sixty-two.
Mass. Gen. Laws ch. 182, § 2