This is a 2 unit condo building in Massachusetts. One unit is about to be sold and the seller claims he doesn't owe any back payments into condo fund because he has claim to money in fund in excess of current expenses (which will be wiped out when insurance is paid for coming year, after he sells). We don't have an official reserve fund. In item iii of Mass General Laws 183A is "common profit" the sum of money in excess of condo expenses (like master insurance policy) to be distributed to condo members in the event of sale of one of the units? Or is it "income" like an insurance settlement from a burst water pipe? Other unit owner (seller and original developer) wants to write off what he owes in delinquent dues based on this and basically liquidate the condo fund, prorate what is due each of us and I'd have to start from scratch building up fund with new owners. Dues are described in Purchase & Sale Agreement in "Seller's Statement of Property Condition, Item V #32" as a certain amount - signed by them and me when I bought my unit from them. Now they claim that because of it being a 2 unit building no monthly dues should be necessary and each unit should pay half of all expenses when they arise. I'm paid up but they owe $1300+. I'm refusing to sign the document excusing their debt.