Mass. Gen. Laws ch. 175 § 149B
In addition to all other reports required by law, every life company shall, on or before the first day of April of each year, make a report in writing to the state treasurer of all unclaimed funds as defined in section one hundred and forty-nine A held or owing by it on the thirty-first day of December next preceding. The state treasurer may, for cause shown, extend the filing date of said report, for not more than sixty days beyond April first in said year. Such report shall be signed and sworn to by an officer of such insurer and shall set forth with respect to each policy under which such unclaimed funds are due, owing and payable (1) in alphabetical order, the full name of the insured, his last post office address, his policy number and his policy age; (2) the amount of unclaimed funds due, owing and payable under the policy; (3) the full name of each beneficiary named in the policy or appearing in the records of the insurer and the last known address of such beneficiary; and (4) the date on which such unclaimed funds became payable.
Mass. Gen. Laws ch. 175, § 149B