Mass. Gen. Laws ch. 151D § 8
Where a trust or fund, or its trustees or plan administrator are subject to and comply with the requirements of the law of any other state or the United States, which substantially meets the requirements of this chapter with respect to the registration, filing, examination, statements or reports, the requirements of this chapter of any of them to the extent that they are included in such other laws may be waived by the board with respect to any such trust or fund or trustee or plan administrators.
Where such a waiver has been granted, the board shall require the filing with it of copies of documents filed by the trustees with such other state or with the United States. Application for such a waiver shall be made in writing to the board on such forms as it may require and any waiver issued by it hereunder shall be in writing and a copy thereof shall be filed in its office. The board may, at any time, revoke any such waiver if, in its opinion, such other laws fail to accomplish adequately the purposes of this chapter. Any action of the board pursuant to this section shall be subject to judicial review.
Mass. Gen. Laws ch. 151D, § 8