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Massachusetts Trust - translation to russian
![Vietnamese]] restaurants.](https://commons.wikimedia.org/wiki/Special:FilePath/Boston Chinatown Paifang.jpg?width=200 "Vietnamese]] restaurants.")
![Foxborough]] is the home venue for the [[New England Patriots]] (NFL) and the [[New England Revolution]] (MLS)](https://commons.wikimedia.org/wiki/Special:FilePath/Gillette Stadium Foxboro.jpg?width=200 "Foxborough]] is the home venue for the [[New England Patriots]] (NFL) and the [[New England Revolution]] (MLS)")
![Becket]]](https://commons.wikimedia.org/wiki/Special:FilePath/InsideOutStage.jpg?width=200 "Becket]]")
![[[John F. Kennedy]], Massachusetts native and 35th President of the United States (1961–1963)](https://commons.wikimedia.org/wiki/Special:FilePath/John F. Kennedy, White House color photo portrait.jpg?width=200 "[[John F. Kennedy]], Massachusetts native and 35th President of the United States (1961–1963)")
![The [[Massachusetts Bay Transportation Authority]], serving [[Greater Boston]]](https://commons.wikimedia.org/wiki/Special:FilePath/MBTA services sampling excluding trolleybus.jpg?width=200 "The [[Massachusetts Bay Transportation Authority]], serving [[Greater Boston]]")
![Massachusetts]]](https://commons.wikimedia.org/wiki/Special:FilePath/Massachusetts Köppen.svg?width=200 "Massachusetts]]")
![Pittsfield]], respectively.](https://commons.wikimedia.org/wiki/Special:FilePath/Massachusetts population map.png?width=200 "Pittsfield]], respectively.")
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![Concord]]](https://commons.wikimedia.org/wiki/Special:FilePath/Site of Thoreau's cabin.JPG?width=200 "Concord]]")
![access-date=May 8, 2016}}</ref> [[Irish Americans]] constitute the largest ethnicity in Massachusetts.](https://commons.wikimedia.org/wiki/Special:FilePath/St. Patrick Day's Parade, Scituate MA.jpg?width=200 "access-date=May 8, 2016}}</ref> [[Irish Americans]] constitute the largest ethnicity in Massachusetts.")
![Brewster]], on [[Cape Cod Bay]].](https://commons.wikimedia.org/wiki/Special:FilePath/Sunset on Cape Cod Bay.jpg?width=200 "Brewster]], on [[Cape Cod Bay]].")
![An illustration of the [[Battles of Lexington and Concord]]](https://commons.wikimedia.org/wiki/Special:FilePath/The Battle of Lexington.jpg?width=200 "An illustration of the [[Battles of Lexington and Concord]]")
![Constitution]]'' fires a salute during its annual Fourth of July turnaround cruise](https://commons.wikimedia.org/wiki/Special:FilePath/USS Constitution salutes Bataan 2005.jpg?width=200 "Constitution]]'' fires a salute during its annual Fourth of July turnaround cruise")
существительное
общая лексика
Массачусетс (штат США)
синоним
![Octopus representing [[Standard Oil]] with arms wrapped around U.S. Congress and steel, copper, and shipping industries, and reaching for the White House.](https://commons.wikimedia.org/wiki/Special:FilePath/Standard oil octopus loc color.jpg?width=200 "Octopus representing [[Standard Oil]] with arms wrapped around U.S. Congress and steel, copper, and shipping industries, and reaching for the White House.")
Definition
Wikipedia
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. Business trusts may be established under the laws of other U.S. states.
Many businesses are formed as MBTs to mitigate taxation; mutual funds in the U.S. are often structured as MBTs, though sometimes they are organized as Maryland corporations (or other states such as Minnesota). More recently, a Delaware statutory trust or DST has become a popular form of organization, and many new funds have been organizing as DSTs and existing funds converting to DSTs. Since mutual funds are investment companies and not operating companies, many traditional corporation rules and requirements do not fit them well.
During much of the 20th century the tax laws and state regulations strongly favored corporate structures. Tightening laws near the end of the century resulted in the resurgence of the use of the UBO. For example, in 1985 the Scudder Capital Growth Fund, Inc., and Kemper Money Market Fund, Inc., changed their forms of organization from a corporation to a business trust.
