Brother Jack
Level 3

I've read your question 3 times and am still confused.

#1 a Grantor Trust is generally a trust where the Grantor is and remains the Trustee and Beneficiary. A 1041 is generally not required and all income remains and is taxed to the grantor on their 1040 tax return,

#2 your description seems to be describing beneficiaries other than the original Grantor who remains in MA.

#3 this sounds more like a complex trust which more details are required.

Sorry i couldn't be more definitive with an answer.