Mass. Gen. Laws ch. 109A, § 2
As used in this chapter, the following words shall, unless the context requires otherwise, have the following meanings:—
(ii) a corporation twenty percent or more of whose outstanding voting securities are directly or indirectly owned, controlled, or held with power to vote, by the debtor or a person who directly or indirectly owns, controls, or holds with power to vote, twenty percent or more of the outstanding voting securities of the debtor, other than a person who holds the securities,
(iv) a person who operates the debtor's business under a lease or other agreement or controls substantially all of the debtor's assets.
(iii) an interest in property held in tenancy by the entireties to the extent it is not subject to process by a creditor holding a claim against only one tenant.
(i) if the debtor is an individual,
(ii) if the debtor is a corporation,
(iii) if the debtor is a partnership,
(v) a managing agent of the debtor.
''Lien'', a charge against or an interest in property to secure payment of a debt or performance of an obligation, and includes a security interest created by agreement, a judicial lien obtained by legal or equitable process or proceedings, a common-law lien, or a statutory lien.
''Person'', an individual, partnership, corporation, association, organization, government or governmental subdivision or agency, business trust, estate, trust, or any other legal or commercial entity.
''Property'', anything that may be the subject of ownership.
''Relative'', an individual related by consanguinity within the third degree as determined by the common law, a spouse, or an individual related to a spouse within the third degree as so determined, and includes an individual in an adoptive relationship within the third degree.
''Transfer'', every mode, direct or indirect, absolute or conditional, voluntary or involuntary, of disposing of or parting with an asset or an interest in an asset, and includes payment of money, release, lease, and creation of a lien or other encumbrance.
''Valid lien'', a lien that is effective against the holder of a judicial lien subsequently obtained by legal or equitable process or proceedings.
''Claim'', a right to payment, whether or not the right is reduced to judgment, liquidated, unliquidated, fixed, contingent, matured, unmatured, disputed, undisputed, legal, equitable, secured, or unsecured.
''Creditor'', a person who has a claim.
''Debt'', liability on a claim.
''Debtor'', a person who is liable on a claim.
''Insider'', includes:
''Asset'', property of a debtor, but the term shall not include:
''Affiliate'', (i) a person who directly or indirectly owns, controls, or holds with power to vote, twenty percent or more of the outstanding voting securities of the debtor, other than a person who holds the securities,