Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 175, § 208

Any member of an insurance holding company system, as such is described in sections two hundred and six to two hundred and six D, inclusive, may, at any time that its assets are at least eighty percent committed to or used in the insurance business of its domestic insurance subsidiary, company or companies, be merged into any one of its domestic insurance subsidiaries. In any such merger, the resulting corporation shall be the domestic insurance company. Any such merger shall be subject to sections nineteen A and nineteen C as if both of such companies were insurance companies.