Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 156E, § 8

(a) An entity that is not a benefit corporation shall become a benefit corporation and shall be subject to this chapter if:

(b) In order to be effective, a plan of merger or share exchange subject to this section, shall be adopted by the minimum status vote.

(c) If a corporation that is not a benefit corporation is a party to a merger, share exchange or conversion in which the surviving or resulting corporation is a benefit corporation, the transaction shall be treated as if it were a conversion to nonprofit status for purposes of section 13.02 of chapter 156D and the shareholders of the corporation shall be entitled to appraisal rights under sections 13.01 to 13.31, inclusive, of said chapter 156D.