Mass. Gen. Laws ch. 151D § 9
In addition to the waiver provisions authorized by section eight, the board, upon the advice and recommendation of the advisory committee, created by section seventeen, may grant a waiver of the requirements of section thirteen under terms and conditions set by the board upon a showing that a pension plan or profit-sharing retirement plan would suffer undue economic hardship that would be detrimental to the interests of its participants. No waiver herein provided shall extend longer than thirty-six months after it has been granted. Upon expiration of said waiver, a proposal for the gradual incorporation of the requirements of section thirteen shall be submitted for the approval of the board. In no instance shall such a proposal for gradual incorporation require more than ten years.
Any request for waiver shall be in writing in a form prescribed by the board. The advisory committee shall receive copies of all waiver requests. Any waiver issued by the board shall be in writing with a notice of its date of issuance. Rules and regulations issued by the board, pursuant to this section, shall be promulgated in accordance with the provisions of chapter thirty A.
Mass. Gen. Laws ch. 151D, § 9