For the purpose of 950 CMR 109.00 and the forms issued to implement it, unless the context otherwise indicates:

1. (1) "Association" means a voluntary association under a written instrument or declaration of trust, the beneficial interest under which is divided into transferable certificates of participation or shares;
2. (2) "Trust" means a trust under a written instrument or declaration of trust, the beneficial interest under which is divided into transferable certificates of participation or shares, other than a trust established for the sole purpose of exercising the voting rights pertaining to corporate stock or other securities in accordance with the terms of a written instrument;
3. (3) "Declaration of trust" means the written instrument or declaration which creates a voluntary association or trust.