Mass. Gen. Laws ch. 200A § 6D
Notwithstanding any provision of this chapter to the contrary, unclaimed property payable or distributable in the course of a demutualization or related reorganization of an insurance company shall be presumed abandoned 3 years after the earlier of: (a) the date of last contact with the policyholder; (b) the date of last activity on the account of the policyholder, as defined in 960 CMR 4.02; or (c) the date the property becomes payable or distributable.
Before presuming property abandoned pursuant to this section, the treasurer shall determine that the insurance company holding the unclaimed proceeds from its demutualization or related reorganization has made all reasonable, good faith efforts to locate, contact and inform the policyholder or other apparent owner of the existence of the property.
Mass. Gen. Laws ch. 200A, § 6D