Code of Massachusetts Regulations
209 CMR - DIVISION OF BANKS AND LOAN AGENCIES
Title 209 CMR 33.00 - Conversion By Co-operative Banks And Savings Banks From Mutual To Stock Form
Section 33.34 - Mutual Holding Company Conversions To Stock Form
Current through Register 1531, September 27, 2024
A mutual holding company may convert to stock form only upon satisfaction of the following conditions:
(1) The Plan of Conversion is approved by the board of trustees or directors of the converting mutual holding company.
(2) The Plan of Conversion is filed with the Commissioner and the Commissioner has given written approval of the proposed conversion.
(3) A Plan of Conversion is approved by the corporators of the mutual holding company or members of its resulting subsidiary banking institution(s) or acquiree subsidiary banking institution(s), pursuant to an offering circular or prospectus which substantially conform to 209 CMR 33.04(1) as determined by and approved in advance by the Commissioner, subject to the following requirements:
(4) All necessary regulatory approvals have been obtained and all conditions specified in 209 CMR 33.32 through 33.41 or otherwise imposed by the Commissioner in connection with granting of the approvals specified in 209 CMR 33.34(4) have been satisfied.
(5) The Plan of Conversion would not result in any reduction of the converting mutual holding company's assets and net worth;
(6) The conversion would not result in a taxable reorganization of the applicant under the Internal Revenue Code of 1986, as amended;
(7) Any resulting subsidiary banking institution and acquiree subsidiary banking institution of the converting mutual holding company shall have its accounts insured by the Federal Deposit Insurance Corporation and any excess insurer.