The Massachusetts Instructions for Voluntary Administration Statement is a document that allows a business owner to voluntarily dissolve their business without the need for formal court proceedings. This document must be filed with the Secretary of State’s Office and is used to officially close the business. The document includes the name of the business, the address of the registered office, the names and addresses of any officers, directors or shareholders, the date of dissolution, and any other information required by law. The document must also be signed by the business owners and registered with the Secretary of State. There are two types of Massachusetts Instructions for Voluntary Administration Statement: a simple dissolution and a complex dissolution. A simple dissolution is used when the business has no assets or liabilities and all its owners are in agreement on the dissolution. A complex dissolution is used when the business has assets or liabilities, or when its owners do not all agree on the dissolution.