950 CMR 113.33
Requirement to File Annual Report
In order to file any document under Part 9 - Domestication and Conversion, a corporation
shall file all annual reports required to be filed by it for the last ten fiscal years. If the
corporation has not completed its current year at the time of filing, it will be required to file an
annual report for the current fiscal year if more than six months have passed since the close of
its prior fiscal year or if the corporation has issued additional shares during the partial fiscal year.
PART 10 - AMENDMENT OF ARTICLES OF ORGANIZATION