DD 15-2: Approval of Principal Reporting Corporation
September 04, 2015
This directive explains that where a combined report is filed in good faith on behalf of a combined group by a corporation that is not one of the entities specifically designated by 830 CMR 63.32B.2 (11) (a) to act as a principal reporting corporation, such corporation is deemed to be approved as the group’s principal reporting corporation pursuant to said section except in circumstances where otherwise required by the Commissioner.