Mass. Gen. Laws ch. 203E § 113
A foreign corporate trustee shall qualify as a foreign corporation doing business in the commonwealth if it maintains the principal place of administration of any trust within the commonwealth. A foreign co-trustee shall not be required to qualify in the commonwealth solely because its co-trustee maintains the principal place of administration in the commonwealth. Unless otherwise doing business in the commonwealth, local qualification by a foreign trustee, corporate or individual, shall not be required for the trustee to receive distribution from a local estate, to hold, invest in, manage or acquire property located in the commonwealth or to maintain litigation. Nothing in this section shall affect a determination of what other acts require qualification as doing business in the commonwealth.
Mass. Gen. Laws ch. 203E, § 113