Code of Massachusetts Regulations
950 CMR - OFFICE OF THE SECRETARY OF THE COMMONWEALTH
Title 950 CMR 105.00 - Professional Corporations
Section 105.07 - Shareholder Reports
Universal Citation: 950 MA Code of Regs 950.105
Current through Register 1531, September 27, 2024
Effective July 1, 1986 professional corporations are not required to file shareholders reports with the division. Previously shareholder reports were due on the first day of each fiscal year. A professional corporation will be deemed to be in good standing if it files all shareholder reports owed from January 1, 1980 through June 30, 1986.
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