Massachusetts General Laws Part III. Courts, Judicial Officers and Proceedings in Civil Cases (Ch. 211-262) Ch. 224, § 15

The judgment debtor, if appearing, shall be examined on oath as to his or its property and ability to pay; provided, however, if the debtor is a corporation the person examined shall be its president, treasurer, cashier or other officer or agent in charge of the payment of debts, or if the debtor is a trust with transferable shares the person examined shall be any trustee or agent in charge of payment of debts; and such examination, if in writing, shall be signed and sworn to by the debtor if a natural person, or by the officer, trustee or agent in charge of payment of debts appearing in its behalf, if a corporation or trust with transferable shares, and filed with the court. Either party may introduce additional evidence, and if the debtor fails to appear at the examination and is a natural person, the examination may proceed and orders may be made in such debtor's absence. The examination may be oral or in writing, in the discretion of the court. The execution, or a certified copy thereof, shall be sufficient proof of the judgment.