Mass. Gen. Laws ch. 175 § 36B
Any domestic company which is authorized to transact business under subdivisions (a) and (d) of clause Sixth of section forty-seven may establish a plan to provide such insurance benefits for its employees. Any such plan may provide for contributions by the employees. Such benefits may be provided in one or more general or blanket accident and health policies issued by such company, or with other benefits in one or more group life policies or group annuity contracts issued by such company, if authorized to issue any such policy or contract, or by any other company so authorized, or in any other manner that the directors of such company may prescribe. If any such benefits are provided otherwise than by any such general or blanket or group policies, the company may in connection therewith establish special funds for the purpose of financing such benefits. Section one hundred and ten A shall apply to any benefits granted under the authority of this section.
Mass. Gen. Laws ch. 175, § 36B