A corporation shall hold a meeting of shareholders annually at a time stated in or fixed in accordance with the bylaws. These solicitations offer to complete corporate meeting minutes on behalf of the corporation for a fee.How do I fill this out? Business name and address. Date of last annual meeting. Pass-through entity withholding is a payment of personal income tax under MGL c. 62 or corporate excise under MGL c. The owners may be issued stock certificates to serve as proof of ownership in the corporation. Massachusetts corporations must keep complete corporate records at the principal office. Method 1: (For all shareholders in the composite return).