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This opinion was issued in the third quarter of 1998.
Pursuant to Mass. Gen. Laws chapter 168, section 34C and 209 CMR 33.04(11), a savings bank which has converted to stock form is subject to Mass. Gen. Laws chapter 172, sections 11 through 15 inclusive, as well as sections 19, 20, 22, 24, 26A, 26B, 28 and 33, when applicable. The Legislature recently has enacted amendments to M.G.L. c. 172 § 22, and others, which may be found in Chapter 222 of the Acts of 1998 at Section 16. This provision, which becomes effective November 4, 1998, requires that a stock bank's balance sheet be prepared and made available for distribution upon the request of a depositor. Similar changes were made to the laws governing other state-chartered institutions.