reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 6.00 - Regular Compensation › Section 6.01 - Definition

Current through Register 1525, July 5, 2024
The purpose of
				807 CMR
				6.00 is to clarify and standardize what shall be
				considered as regular compensation for purposes of retirement. Standardizing
				and clarifying regular compensation will enable the retirement board to ensure
				consistency and accurate calculation of all member retirements, and to
				guarantee compliance with its fiduciary responsibility as provided in M.G.L. c.
				32.
For the purpose of
				807 CMR
				6.00, annual contract shall have the following
				meaning: In the case of a member covered by a collective bargaining agreement,
				the annual contract is the collective bargaining agreement for the unit which
				governs the rights of that member whether it is a one year or multi-year
				agreement. In the case of a member not covered by a collective bargaining
				agreement, the annual contract is the individual employment agreement which
				governs the rights of the member whether it is a one year or multi-year
				agreement.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 6.00 - Regular Compensation › Section 6.02 - Regular Compensation

Current through Register 1525, July 5, 2024
(1) The term
			 regular compensation as defined by M.G.L. c. 32, § 1 and further defined
			 by
			 840 CMR
			 15.03:
Regular Compensation
shall include salary payable under the terms of an annual contract for
			 additional services so long as:
(a) The
			 additional services are set forth in the annual contract;
(b) The additional services are educational
			 in nature;
(c) The remuneration for
			 these services is provided in the annual contract;
(d) The additional services are performed
			 during the school year.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 6.00 - Regular Compensation › Section 6.03 - Early Retirement Incentives

Current through Register 1525, July 5, 2024
(1)
			 The term early retirement incentive shall include but not be limited to the
			 following and shall not be considered as regular compensation:
(a) Any amounts termed a longevity which are
			 paid as a result of the employer having knowledge of the member's
			 retirement;
(b) Any amounts paid as
			 a retroactive increase in salary provided in an annual contract that has been
			 renegotiated as a result of the employer having knowledge of the member's
			 retirement;
(c) Any amounts paid as
			 salary which in prior years were paid as a reimbursement or an allowance for
			 the necessary costs of employment as a result of the employer having knowledge
			 of the member's retirement;
(d) Any
			 amounts paid as salary for additional duties which do not become a permanent
			 component of the job description as a result of the employer having knowledge
			 of the member's retirement.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 7.00 - Documentation To Be Obtained For Ordinary Or Accidental Disability › Section 7.01 - Purpose of Standard Rules

Current through Register 1525, July 5, 2024
The purpose of
				807 CMR 7.00 is to provide
				disability application materials which address the employment situation of
				teachers and administrators. Using these materials will enable the retirement
				board to ensure that it has the information needed to guarantee compliance with
				its fiduciary responsibility as provided in M.G.L. c. 32.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 7.00 - Documentation To Be Obtained For Ordinary Or Accidental Disability › Section 7.02 - Forms to be Completed for an Ordinary or Accidental Disability Retirement

Current through Register 1525, July 5, 2024
(1) Proceedings
			 for ordinary or accidental disability retirement may be brought by any member
			 of the Massachusetts Teachers' Retirement System who, while a member in
			 service, becomes unable to perform the essential duties of his or her job,
			 whose inability is likely to be permanent, and who meets any other relevant
			 statutory criteria, by filing an application with the Teachers' Retirement
			 Board. The application shall consist of the MTRS's Disability Retirement
			 Application, which includes a certifying statement from the applicant's
			 physician.
This application is to be utilized in
lieu
of
				the disability retirement forms otherwise required by
				840
				CMR 10.06(1):
Voluntary Retirement
.
(2) The application shall be considered filed
			 as of the date upon which the applicant completes and submits it, including the
			 completed statement from the applicant's physician, to the Teachers' Retirement
			 Board. If the Teachers' Retirement Board believes any part of the application
			 contains false, fictitious or fraudulent information, the board shall notify
			 the Attorney General or the appropriate district attorney.
(3) Upon receipt of an application by a
			 member for ordinary or accidental disability retirement, the Teachers'
			 Retirement Board shall request the member's department head and superintendent
			 to complete the Employer's Statement. If the department head is not familiar
			 with the member's claim, the statement shall be prepared by the member's
			 supervisor and shall be approved by the superintendent.
(4) If a member files an application for
			 ordinary disability retirement while having an application for accidental
			 disability retirement concerning the same job pending before the Board, or
vice versa
, the second application will be considered filed as
			 of the date of the first.
(5)
			 Applications for ordinary or accidental disability retirement shall be
			 considered by the Teachers' Retirement Board only upon completion of all the
			 forms set forth in
			 807 CMR 7.00.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 9.00 - Elective Payroll Deductions For Retirement Plus Accelerated Contributions Under Mgl C. 32, S.5 › Section 9.01 - Purpose

Current through Register 1525, July 5, 2024
The purpose of
				807 CMR 9.00 is to provide a
				pick-up of employee contributions under § 414(h)(2) of the Internal
				Revenue Code of 1986 for Retirement Plus accelerated contributions that are
				made pursuant to the alternative superannuation retirement benefit of M.G.L. c.
				32, § 5.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 9.00 - Elective Payroll Deductions For Retirement Plus Accelerated Contributions Under Mgl C. 32, S.5 › Section 9.02 - Authorization

Current through Register 1525, July 5, 2024
Members in service who pursuant to M.G.L. c. 32, § 5, have
				elected to participate in the alternative superannuation program may also elect
				to accelerate their contributions to this program. Unless paid directly to the
				system, these accelerated contributions must be made in accordance with a
				schedule established by the Board through a binding, irrevocable payroll
				deduction authorization.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 9.00 - Elective Payroll Deductions For Retirement Plus Accelerated Contributions Under Mgl C. 32, S.5 › Section 9.03 - Contribution Pick-Up

Current through Register 1525, July 5, 2024
A member in service, having executed a binding, irrevocable
				payroll deduction authorization with respect to any such contributions, shall
				not be entitled to any option of choosing to receive the contributed amounts
				directly instead of having them paid by the employer to the Board. Such
				contributions shall be remitted to the Board pursuant to M.G.L. c. 32, §
				22(1)(b) in the same manner as all other contributions made thereunder and
				shall be credited to the member's annuity savings account. Such contributions,
				although designated as employee contributions, will be paid by the employer in
				lieu of contributions by the employee. The contributions so assumed shall be
				paid by the employer in lieu of contributions by the employee. The
				contributions so assumed shall be treated as tax-deferred employer "pick-up"
				contributions pursuant to the United States Internal Revenue Code, §
				414(h)(2), subject to a favorable letter ruling by the Internal Revenue
				Service.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 9.00 - Elective Payroll Deductions For Retirement Plus Accelerated Contributions Under Mgl C. 32, S.5 › Section 9.04 - Partial or Full Payments

Current through Register 1525, July 5, 2024
Members in service may elect to pay all or part of the
				accelerated contributions through such payroll deduction. The amounts to be
				deducted and the duration of the deduction shall be specified on the
				authorization form prescribed by the Board and the amounts and duration shall
				be irrevocable and binding once made. Prepayment of amounts covered by the
				authorization is not permitted. However, nothing herein shall prevent a member
				from paying any amounts not covered by the authorization with after-tax
				dollars.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 9.00 - Elective Payroll Deductions For Retirement Plus Accelerated Contributions Under Mgl C. 32, S.5 › Section 9.05 - Procedure

Current through Register 1525, July 5, 2024
No such payroll deduction shall begin unless and until the
				member in service executes the payroll deduction authorization described below
				on a form prescribed by the Board. The Board will send such form to the
				treasurer or other disbursing officer of the employer. After receiving the
				binding, irrevocable payroll deduction authorization, the treasurer or other
				disbursing officer of each employer shall add such contributions to the
				contributions deducted from the member's regular compensation each pay day
				pursuant to M.G.L. c. 32, § 22(1)(b). The employer shall continue to make
				such deductions for the period specified on the form and shall treat these
				deductions as picked-up contributions.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 9.00 - Elective Payroll Deductions For Retirement Plus Accelerated Contributions Under Mgl C. 32, S.5 › Section 9.06 - Irrevocability of Authorization

Current through Register 1525, July 5, 2024
All such payroll deductions, including the amounts and the
				duration specified, shall be binding and irrevocable upon the member's
				execution of the prescribed form.
Notwithstanding the above, such deductions will cease only
				after the authorization has expired by its terms or upon any of the following
				events:
(1) The Member's Death. In
			 this event, an eligible beneficiary or spouse having a right to a
			 member-survivor allowance shall pay the remaining amount owed in one lump sum
			 (using after-tax dollars). If the entire remaining amount cannot be paid due to
			 I.R.C. § 415 limitations, the beneficiary or spouse eligible for a
			 member-survivor allowance shall be entitled to the actuarially reduced benefit
			 available under M.G.L. c. 32, § 5.
(2) The Termination of the Member's
			 Employment. In this event, the member shall pay the entire remaining amount
			 owed in one lump sum (using after tax dollars) during the same calendar year
			 and within six months of the date of termination or before the date of
			 retirement, whichever occurs earlier, and receive the entire retirement plus
			 benefit. If the remaining amount cannot be paid due to I.R.C. § 415
			 limitations and the member retires, he or she will receive the actuarially
			 reduced benefit available under M.G.L. c. 32, § 5 only if the employment
			 terminated involuntarily.
For purposes of 807 CMR 9.06(1) and (2), after tax
				contributions shall only be received to the extent allowed by § 415 of the
				Internal Revenue Code.
(3)
			 In no event shall the member receive a return of the payroll deductions made
			 hereunder, except as a refund together with all other contributions as provided
			 in M.G.L. c. 32, § 10, or as provided in M.G.L. c. 32, § 5 with
			 respect to a member who retires or terminates without completing 30 years of
			 creditable service.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 9.00 - Elective Payroll Deductions For Retirement Plus Accelerated Contributions Under Mgl C. 32, S.5 › Section 9.07 - Duration

Current through Register 1525, July 5, 2024
Payroll deductions and installment agreements hereunder shall
				last no longer than five years.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 10.00 - MATERNITY SERVICE PURCHASES › Section 10.01 - Purpose

Current through Register 1525, July 5, 2024
The purpose of 807 CMR 10.00 is to establish the procedure for
				the purchase of creditable service for maternity leave, as authorized by M.G.L.
				c. 32, § 4(1)(g½) and 4(1)(g¾), and to provide guidance as
				to the Board's interpretation of the statute. 807 CMR 10:00 supplements the
				provisions of M.G.L. c. 32, § 4 (1)(g½) and
				4(1)(g¾).
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 10.00 - MATERNITY SERVICE PURCHASES › Section 10.02 - Definitions

Current through Register 1525, July 5, 2024
For purposes of
				807
				CMR 10.00:
Compensation
is, for any given year,
				either the regular compensation that was actually paid for the position that
				the member left, or the Presumed Salary adjusted to reflect the teacher's
				normal full or part-time schedule, as the case may be. Absent documentation to
				the contrary, the member's Compensation for each year equals the Presumed
				Salary.
Leave
is an authorized unpaid absence
				from employment as a teacher in Massachusetts, a period of unemployment after
				resignation as a teacher in Massachusetts, or a period following a break in
				active membership as a teacher due to the member working on a basis of less
				than half time. The "Leave" must be immediately preceded by membership service.
				A termination of employment as a teacher for cause (other than maternity) shall
				not be considered a Leave. The Leave will be considered terminated upon
				re-entry into membership service in a Massachusetts contributory retirement
				system on at least a half time basis.
Maternity Leave
is a Leave that begins
				no more than nine months before the birth or adoption of a child. The Board may
				request any documents that it determines are needed to make this determination,
				including but not limited to birth certificates, adoption records, or documents
				establishing termination of employment. A Leave that the Board determines is
				for a reason other than the birth or adoption of a child is not a Maternity
				Leave.
Presumed Salary
is defined in the
				table in
				807 CMR
				10.05.
Retired Member
is a member retired
				from the Teachers' Retirement System, or if deceased such retired member's
				estate or Option C beneficiary, who was alive on April 2, 2012 and who retired
				before September 1, 2000.
Retired Member
does not
				include active members, or any member who was an inactive member of the System
				if the member retired on or after September 1, 2000.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 10.00 - MATERNITY SERVICE PURCHASES › Section 10.04 - Service That Can Be Purchased or Received

Current through Register 1525, July 5, 2024
(1) A member may purchase or receive
			 creditable service pursuant to M.G.L. c. 32, § 4(1)(g½) or
			 4(1)(g¾) for any Maternity Leave that begins before January 1, 1975,
			 even if such Leave extends beyond that date.
(2) A member may purchase or receive
			 creditable service service pursuant to M.G.L. c. 32, § 4(1)(g½) or
			 4(1)(g¾) equal to the duration of each Maternity Leave, up to a maximum
			 of four years.
(3) In no event may
			 a member purchase or receive more than the statutory maximum of four years,
			 regardless of the number of Maternity Leaves.
(4) A member shall be credited with service
			 equal to the full years and full months of the Maternity Leave
			 (
i.e
. full-time credit, not pro-rated).
(5) One year shall equal the member's normal
			 work year immediately preceding the Maternity Leave. A member can purchase or
			 receive only those months normally worked immediately before the Maternity
			 Leave.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 10.00 - MATERNITY SERVICE PURCHASES › Section 10.05 - Implementation

Current through Register 1525, July 5, 2024
(1) A member purchasing creditable service
			 pursuant to M.G.L. c. 32, § 4(1)(g½) must pay into the Annuity
			 Savings Fund an amount equal to the deductions that would have been withheld
			 had the member continued in service, together with buyback interest.
			 Contributions will be made at the rate of 5% of the Compensation for each
			 year.
(2) The Presumed Salary for
			 each year is as follows:
School Year
Presumed Salary
School Year
Presumed Salary
School Year
Presumed Salary
School Year
Presumed Salary
1954-55
$4,045
1960-61
$5,500
1966-67
$7,300
1972-73
$10,519
1955-56
$4,140
1961-62
$5,775
1967-68
$7,550
1973-74
$11,128
1956-57
$4,325
1962-63
$6,075
1968-69
$8,100
1974-75
$12,734
1957-58
$4,650
1963-64
$6,275
1969-70
$8,764
1975-76
$13,519
1958-59
$4,950
1964-65
$6,950
1970-71
$9,611
1976-77
$14,311
1959-60
$5,300
1965-66
$7,100
1971-72
$10,178
1977-78
$15,336
If a member has more than four years of Maternity Leave, or
				chooses to purchase fewer than four years, the Board will specify which years
				may be purchased. All service must be purchased in increments of whole
				months.
(3) Members paying
			 pursuant to an installment plan must pay installment interest in addition to
			 the buyback interest required in 807 CMR 10.05(1). The installment interest
			 rate equals the buyback interest rate.
(4) A retired member requesting to receive
			 creditable service pursuant to M.G.L. c. 32, § 4(1)(g¾) must apply
			 on the form provided by the System for that purpose.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 12.00 - ROLLOVER DISTRIBUTIONS AND TURST TO TRUST TRANSFERS › Section 12.01 - Rollovers from the Plan

Current through Register 1525, July 5, 2024
(1) A Distributee
			 may elect, at the time and in the manner prescribed by the Board, to have any
			 portion of an Eligible Rollover Distribution paid directly to an Eligible
			 Retirement Plan specified by the Distributee in a Direct Rollover. The
			 following definitions shall apply to 807 CMR 12.01.
(2)
Direct Rollover
is a payment by the Board to the Eligible Retirement Plan specified by the
			 Distributee.
(3)
Distributee
includes an employee or former employee,
			 as well as the employee's or former employee's surviving spouse, or a spouse or
			 former spouse who is an alternate payee (as defined by Internal Revenue Code
			 Section 414(p)), and, effective January 1, 2007, a non-spousal beneficiary who
			 is a designated beneficiary under Internal Revenue Code Section 401(a)(9)(E).
			 However, a non-spousal beneficiary may only make a direct rollover to an
			 eligible retirement plan described in 807 CMR 12.01(4)(a), (b) or (f)
			 established for the purpose of receiving the distributions and the account or
			 annuity will be treated as an inherited account or annuity.
(4)
Eligible Retirement
			 Plan
is any program defined in Internal Revenue Code Sections
			 401(a)(31) and 402(c)(8)(B), that accepts the Distributee's Eligible Rollover
			 Distribution, as follows:
(a) an individual
			 retirement account under Internal Revenue Code Section 408(a);
(b) an individual retirement annuity under
			 Internal Revenue Code Section 408(b) (other than an endowment
			 contract);
(c) a qualified plan
			 under Internal Revenue Code Section 401(a) or an annuity plan under Internal
			 Revenue Code Section 403(a);
(d) an
			 eligible deferred compensation plan under Internal Revenue Code Section 457(b)
			 which is maintained by a state, a political subdivision of a state, or any
			 agency or instrumentality of a state or a political subdivision of a state (so
			 long as the plan agrees to separately account for amounts rolled into the
			 plan);
(e) an annuity contract
			 under Internal Revenue Code Section 403(b); and
(f) for distributions on or after January 1,
			 2008, a Roth IRA under Internal Revenue Code Section 408A.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 12.00 - ROLLOVER DISTRIBUTIONS AND TURST TO TRUST TRANSFERS › Section 12.02 - Rollovers into the Plan

Current through Register 1525, July 5, 2024
(1) The Board may
			 accept any portion of an Eligible Rollover Distribution in payment of all or a
			 portion of a member's purchase of service credit or service buybacks under
			 M.G.L. c. 32, §§ 1 through 28, or of a member's accelerated
			 Retirement Plus contributions. The Board may accept an Eligible Rollover
			 Distribution paid directly to the system in a Direct Rollover. Rollovers from
			 other permissible sources will be allowed to the extent permitted by law,
			 subject to any conditions, proofs, or acceptance the Board or its designee
			 deems appropriate.
The following definitions shall apply to 807 CMR 12.02.
(2)
Direct
			 Rollover
is a payment from an Eligible Retirement Plan specified
			 by the member to the system.
(3)
Eligible Retirement Plan
is any program defined in
			 Internal Revenue Code Sections 401(a)(31) and 402(c)(8)(B), from which the
			 member has a right to an Eligible Rollover Distribution, as follows:
(a) an individual retirement account under
			 Internal Revenue Code Section 408(a);
(b) an individual retirement annuity under
			 Internal Revenue Code Section 408(b) (other than an endowment
			 contract);
(c) a qualified plan
			 under Internal Revenue Code Section 401(a) or an annuity plan under Internal
			 Revenue Code Section 403(a);
(d) an
			 eligible deferred compensation plan under Internal Revenue Code Section 457(b)
			 which is maintained by a state, a political subdivision of a state, or any
			 agency or instrumentality of a state or a political subdivision of a state;
			 and
(e) an annuity contract under
			 Internal Revenue Code Section 403(b).
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 12.00 - ROLLOVER DISTRIBUTIONS AND TURST TO TRUST TRANSFERS › Section 12.03 - Trust to Trust Transfers

Current through Register 1525, July 5, 2024
The Board may accept a direct trustee-to-trustee transfer from
				a deferred compensation plan under Internal Revenue Code § 457(b) or a
				tax-sheltered annuity under Internal Revenue Code Section 403(b) for the
				purchase of permissive service credit, as defined in Internal Revenue Code
				Section 415(n)(3)(A), or a repayment to which Internal Revenue Code Section 415
				does not apply by reason of Internal Revenue Code Section 415(k)(3). Such
				transfers will be allowed to the extent permitted by law, subject to any
				conditions, proofs, or acceptance the Board or its designee deems
				appropriate.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 13.00 - Transfer Of Membership Of Retirementplus Members › Section 13.01 - Purpose

Current through Register 1525, July 5, 2024
The purpose of
				807 CMR
				13.00 is to bring certainty and definiteness to the
				requirements of M.G.L. c. 32, § 5(4) and St. 2022, c. 134, governing the
				elections regarding the enhanced superannuation retirement plan,
				"RetirementPlus," provided in that statute for Transferees. Specifically, the
				purpose is to clarify the election opportunities available to:
(1) members transferring into the
			 Massachusetts Teachers' Retirement System ("MTRS") whether they have already
			 made an election regarding RetirementPlus, or who have failed to do
			 so;
(2) members who have taken
			 refunds;
(3) members transferring
			 out of the MTRS, consistent with the statutory requirement that all such
			 elections be irrevocable; and
(4)
			 members who are mandatory RetirementPlus participants who transfer out of the
			 MTRS.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 13.00 - Transfer Of Membership Of Retirementplus Members › Section 13.02 - Definitions

Current through Register 1525, July 5, 2024
For purposes of
				807 CMR
				13.00, the following terms shall have the following
				meanings:
Elect
or
Election
shall mean the filing with the MTRS of a
				written decision, in a form prescribed by the MTRS, to participate or not to
				participate in the RetirementPlus program.
Election Opportunity
shall mean the
				180-day election "window" available to some Transferees in M.G.L. c. 32, §
				5(4). Said election "window" shall begin on the date when the MTRS notifies the
				member that it has received the transfer of the member's account from the other
				contributory retirement system. A surviving spouse who is eligible for a member
				survivor allowance may make an election within this period if the member had
				not previously made an election. An election made during the "window" will
				relate back to the first day the MTRS received payroll deductions on behalf of
				the member.
Make up Payments
shall mean payments
				the amount of which equals the difference between the contributions received by
				the MTRS, and the contribution rate in effect for RetirementPlus from the
				member's regular compensation through the date the MTRS first invoices the
				member, plus buyback interest accruing after the initial due date of this
				invoice through the date of MTRS's receipt of its full payment.
RetirementPlus
shall mean the enhanced
				superannuation retirement allowance provided for in M.G.L. c. 32, § 5(4).
				This term includes the Teachers' Alternate Retirement Program ("TARP") of the
				State-Boston Retirement System.
Transferee
shall mean any member of
				another M.G.L. c. 32 contributory retirement system who is transferring his or
				her membership to the MTRS, or a member of the MTRS who is transferring to a
				M.G.L. c. 32 contributory retirement system other than the MTRS or the
				State-Boston Retirement System.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 13.00 - Transfer Of Membership Of Retirementplus Members › Section 13.03 - Refunds

Current through Register 1525, July 5, 2024
Any MTRS member who takes a refund of accumulated total
				deductions pursuant to M.G.L. c. 32, § 10(4) and after July 1, 2001
				re-establishes membership with the MTRS or the State-Boston Retirement System
				shall be a mandatory participant in RetirementPlus.
Any MTRS member who takes a refund of accumulated total
				deductions pursuant to M.G.L. c. 32, § 10(4) and after July 1, 2001
				establishes membership with another contributory retirement system other than
				the State-Boston Retirement System, and later transfers to the MTRS, shall be
				treated like any other Transferee.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 13.00 - Transfer Of Membership Of Retirementplus Members › Section 13.04 - Transfers In

Current through Register 1525, July 5, 2024
(1) Except as
			 provided in
			 807
			 CMR 13.04(2) and (3), any
			 Transferee into the MTRS who is not a mandatory RetirementPlus participant
			 shall have an Election Opportunity.
(2) Because an election opportunity is
			 irrevocable, any Transferee into the MTRS who, since his/her date of membership
			 (or re-establishment of membership after a refund), has made an election to
			 participate or not participate in RetirementPlus (or who failed to so elect
			 when an opportunity was available), shall not have another Election
			 Opportunity. The rights of such a Transferee shall be governed by his or her
			 previous election or non-election.
(3) Any Transferee into the MTRS who is or
			 was a mandatory participant in RetirementPlus shall not have an Election
			 Opportunity.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 13.00 - Transfer Of Membership Of Retirementplus Members › Section 13.05 - Transfers Out

Current through Register 1525, July 5, 2024
In transferring the account of a Transferee who was not a
				mandatory participant in RetirementPlus to another contributory retirement
				system, the MTRS will transfer the entire account and break out for the other
				retirement system the difference between the "excess" RetirementPlus
				contributions and the non-RetirementPlus retirement contribution
				rate.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 14.00 - PURCHASE OF CREDITABLE SERVICE FOR PRIOR VOCATIONAL WORK EXPERIENCE › Section 14.01 - Purpose

Current through Register 1525, July 5, 2024
The purpose of
				807 CMR 14.00 is to bring
				certainty and definiteness to the provisions of M.G.L. c. 32, §
				4(1)(h½) and to clarify and set forth procedures for the purchase of
				creditable service for prior vocational work experience.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 14.00 - PURCHASE OF CREDITABLE SERVICE FOR PRIOR VOCATIONAL WORK EXPERIENCE › Section 14.02 - Eligibility

Current through Register 1525, July 5, 2024
Only members who are or were employed in a M.G.L. c. 74
				approved vocational-technical program, as determined by the Department of
				Elementary and Secondary Education, in a position requiring
				vocational-technical certification, are eligible to purchase
				service.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 14.00 - PURCHASE OF CREDITABLE SERVICE FOR PRIOR VOCATIONAL WORK EXPERIENCE › Section 14.03 - Qualifying Service

Current through Register 1525, July 5, 2024
The Board will rely on records of the Department of Elementary
				and Secondary Education in determining whether a member seeking to purchase
				creditable service as a licensed vocational-technical teacher has qualifying
				prior vocational service and, if so, how much. The years to be purchased will
				be the period (up to three years) reflected in Department of Elementary and
				Secondary Education records as the service qualifying the member for vocational
				certification, the most recent eligible years to be purchased first. Prior
				trade service that is not reflected in Department of Elementary and Secondary
				Education records cannot be verified and cannot be purchased.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 14.00 - PURCHASE OF CREDITABLE SERVICE FOR PRIOR VOCATIONAL WORK EXPERIENCE › Section 14.04 - Duplication

Current through Register 1525, July 5, 2024
Consistent with M.G.L. c. 32, § 4(1)(a), a member cannot
				purchase creditable service for periods that have been purchased under another
				service purchase provision or have been credited as membership service with a
				contributory retirement board.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 14.00 - PURCHASE OF CREDITABLE SERVICE FOR PRIOR VOCATIONAL WORK EXPERIENCE › Section 14.05 - Interest

Current through Register 1525, July 5, 2024
"Buyback interest" will be charged back to the years of service
				being purchased. The terms of installment agreements, including the term and
				interest rate, will be in accordance with the Board's usual practices and
				policies.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 14.00 - PURCHASE OF CREDITABLE SERVICE FOR PRIOR VOCATIONAL WORK EXPERIENCE › Section 14.06 - Part-time Service

Current through Register 1525, July 5, 2024
In the event that a member worked part-time during his or her
				most recent date of entry into membership in the Teachers' Retirement System or
				as a teacher in the State-Boston Retirement System, the salary to be used in
				determining the amount of the makeup payments shall be the actual salary
				received by the member during that year,
i.e
. the part-time
				salary.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 15.00 - Confidentiality Of Information › Section 15.01 - Disclosure to School Districts and Municipalities

Current through Register 1525, July 5, 2024
The Teachers' Retirement System has determined that it is
				necessary, and in the best interest of its active and retired members,
				beneficiaries and survivors, to provide certain personal information,
				specifically the address, dates of birth, and/or social security number, of
				these individuals for the sole and limited purpose of assisting in the proper
				administration of M.G.L. chs. 32 and 32B and the issuance of monthly benefit
				checks. The System recognizes the need to protect the privacy of its active and
				retired members, beneficiaries and survivors, and to that end will only provide
				such personal information to employees of the member's school district or
				former school district, or the relevant municipality, in connection with the
				administration of health benefits, retirement benefits, or some other form of
				benefit.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 15.00 - Confidentiality Of Information › Section 15.02 - Disclosure to Candidates

Current through Register 1525, July 5, 2024
Upon request the System will also provide the personal
				information specified in
				807 CMR
				15.01, except social security numbers, and
				dates of birth of its active and retired members to persons who have qualified
				as candidates for election to the Board pursuant to
				807 CMR
				2.02.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 15.00 - Confidentiality Of Information › Section 15.03 - General

Current through Register 1525, July 5, 2024
All information provided pursuant to
				807 CMR 15.00 may be provided
				in electronic format. Nothing in
				807 CMR 15.00 precludes the
				disclosure of information that is otherwise considered public information
				pursuant to M.G.L. c. 6, § 7(26), M.G.L. c. 66, § 10, or 840 CMR.
				6.00. The requesting party may be charged for necessary staff time in
				accordance with
				950 CMR
				32.06.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 16.00 - Qualified Excess Benefit Arrangement › Section 16.01 - Establishment of Section 415 Excess Benefit Plan and Trust Fund

Current through Register 1525, July 5, 2024
(1) Since M.G.L. c. 32, § 104(b)
			 requires the establishment of a qualified governmental plan excess benefit
			 arrangement, as described in
			 26
			 U.S.C. §
									415(m), for
			 the payment of benefits in excess of the limits of § 415(b) of the
			 Internal Revenue Code, the Board hereby establishes such an arrangement in the
			 form set forth in a document entitled "The Massachusetts Teachers' Retirement
			 System Section 415 Excess Benefit Plan and Trust Fund, effective January 1,
			 2006," and dated January 1, 2007 (the "Excess Benefit Plan").
(2) The purpose of the Excess Benefit Plan is
			 solely to provide the part of a member's retirement allowance that would
			 otherwise have been payable by the Massachusetts Teachers' Retirement System
			 ("MTRS") except for the limitations of § 415(b) of the Internal Revenue
			 Code. It is intended to be a "qualified governmental excess benefit
			 arrangement" within the meaning of § 415(m)(3) of the Internal Revenue
			 Code.
(3) Pursuant to of M.G.L. c.
			 32, § 104(b), which provides that a qualified governmental plan excess
			 benefit arrangement must be established according to the requirements of
			 26
			 U.S.C. §
									415(m), the
			 Board will not provide for the transfer of any funds to pay the excess benefits
			 under the Excess Benefit Plan but, rather, the excess benefits will be funded
			 by appropriations in such amount as determined by the Board to be necessary to
			 fund the excess benefits, to be withheld before such appropriations are
			 credited to the MTRS.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 16.00 - Qualified Excess Benefit Arrangement › Section 16.02 - Grantor Trust

Current through Register 1525, July 5, 2024
To implement the terms of section 104(b) and the Excess Benefit
				Plan, the Board is authorized to create a grantor trust, with themselves as
				trustees, to receive and hold contributions from employers and to pay benefits
				in accordance with the Excess Benefit Plan. The grantor trust shall be
				established pursuant to the terms of Article VI of the Excess Benefit
				Plan.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 17.00 - Workers' Compensation Benefit Offset And Verification › Section 17.01 - Cost of Living Adjustments

Current through Register 1525, July 5, 2024
Each year, the System will increase all workers' compensation
				benefit offsets by the amount of that year's workers' compensation benefit Cost
				of Living Adjustment (COLA) as determined by the Department of Industrial
				Accidents. A member's benefit will not be subject to this increase if the
				member shows, to the System's satisfaction, that he or she is not receiving the
				COLA.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 17.00 - Workers' Compensation Benefit Offset And Verification › Section 17.02 - Workers' Compensation Benefit Verification

Current through Register 1525, July 5, 2024
(1) The System will annually send to each
			 recipient of accidental disability retirement benefits, accidental death
			 benefits, and to recipients of ordinary disability retirement benefits who have
			 received or intend to receive workers' compensation benefits, a verification
			 form inquiring whether the member is receiving or intends to receive workers'
			 compensation benefits and, if so, in what amount.
(2) The member must sign the verification
			 form and return the form to the Board within 60 days of receipt. Failure to
			 return the verification form may result in suspension of the member's benefit,
			 after notice and an opportunity for hearing, for so long as the member fails to
			 respond.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 17.00 - Workers' Compensation Benefit Offset And Verification › Section 17.03 - Rights of System to File for Workers' Compensation

Current through Register 1525, July 5, 2024
Members will be notified when the System believes he or she has
				a claim for workers' compensation benefits that has not been initiated or
				prosecuted fully. The member will be given a reasonable opportunity to initiate
				or prosecute such claim. If the member fails or refuses to initiate or
				prosecute such claim within a reasonable period of time, the System will
				initiate or prosecute the claim on behalf of the member to the extent allowed
				by law. The member will cooperate in the System's initiation or prosecution of
				such claim, as required by M.G.L. c. 32, § 14(2). The member's failure to
				cooperate in the System's pursuit of such claim may, after notice and an
				opportunity to be heard, result in the suspension of the member's benefit for
				so long as the member fails to cooperate.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 18.00 - Mandatory Direct Deposit › Section 18.01 - Mandatory Direct Deposit

Current through Register 1525, July 5, 2024
(1) Members or
			 beneficiaries entitled to receive a retirement allowance or monthly survivor
			 allowance provided for under the terms of M.G.L. c. 32 shall designate, on a
			 prescribed form, a financial institution and account to which shall be directly
			 deposited any payments under any such allowance. 807 CMR 18.01(1) shall apply
			 only to allowances on or after November 27, 2009.
(2) Payment of any such allowance (except for
			 health insurance and appropriate tax deductions) may be suspended for so long
			 as the member or beneficiary fails to designate such institution or account
			 after having a reasonable opportunity to do so; provided, however, that after
			 such designation is made, the amount of such allowance that was not paid during
			 the suspension shall be paid retroactively.
(3) Notwithstanding 807 CMR 18.01(1), the
			 Executive Director may, upon written request, in his or her discretion allow
			 payment by paper check in unusual circumstances that he or she believes warrant
			 such an exception.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 19.00 - Eligibility For Out Of State Service › Section 19.01 - Definition

Current through Register 1525, July 5, 2024
Out of State Teacher
. For purposes of
				M.G.L. c. 32, § 3(4), a member may purchase service credit for out of
				state service as a "teacher" if, during such service, the member was required
				to have, and had, the qualifications of a teacher in that school in that state,
				and performed the duties of a teacher. More specifically, this means:
(a)
Public Schools
.
			 If the other state required certification, licensure, or other qualifications
			 to be a public school teacher, the member was employed in a public school
			 position that required such qualifications, and the member possessed such
			 qualifications during his or her service.
(b)
Other Day Schools Under
			 Exclusive Public Control and Supervision
. The member was employed
			 in a position that required whatever qualifications were needed for a teacher
			 in that setting, and performed the functions of a teacher in that
			 setting.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 19.00 - Eligibility For Out Of State Service › Section 19.02 - Principal, Supervisor, or Superintendent

Current through Register 1525, July 5, 2024
The requirements of
				807 CMR 19.01 also
				applies to out of state employment as a principal, supervisor, or
				superintendent.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 19.00 - Eligibility For Out Of State Service › Section 19.03 - Day School Under Exclusive Public Control and Jurisdiction

Current through Register 1525, July 5, 2024
For purposes of M.G.L. c. 32, § 3(4), a "day school" is a
				school that is not a residential or boarding school, nor exclusively an evening
				school, and which provides a course of study leading to a diploma, GED, or
				credits transferrable to a public school.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 19.00 - Eligibility For Out Of State Service › Section 19.04 - Out of State Retirement Allowance

Current through Register 1525, July 5, 2024
(1) M.G.L. c. 32, § 3(4) provides that
			 no credit shall be allowed and no payment shall be accepted for any service for
			 which the member shall be entitled to receive a retirement allowance from any
			 other state.
(2) For purposes of
			 807 CMR 19.04(1), the term "retirement allowance" means any out of state
			 governmental defined benefit plan, or defined contribution plan offered in
lieu
of a defined benefit plan or as the sole retirement plan
			 but not as a supplemental plan, in which a member is eligible to receive, or
			 has received, a benefit based in whole or in part upon employer
			 contributions.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 20.00 - Employer In Qualified Governmental Plan › Section 20.01 - Employer

Current through Register 1525, July 5, 2024
An
Employer
for purposes of the
				Massachusetts Teachers' Retirement System is an entity as defined in M.G.L. c.
				32, provided that such is limited to entities which are the Commonwealth or a
				political subdivision of the Commonwealth, or an agency or instrumentality of
				either of the foregoing. No employer which is not permitted to participate in a
				qualified governmental pension plan as defined in 26 U.S.C. §§ 401(a)
				and 414(d) shall be permitted to participate in the Massachusetts Teachers'
				Retirement System.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 21.00 - Maternity Services Credit › Section 21.01 - Purpose

Current through Register 1525, July 5, 2024
The purpose of
				807 CMR
				21.00 is to establish the procedure for the granting
				of creditable service for maternity leave, as authorized by M.G.L. c. 32,
				§ 4(1)(g¾), and to provide guidance as to the Board's
				interpretation of the statute.
				807 CMR
				21.00 supplements the provisions of M.G.L. c. 32,
				§ 4(1)(g¾).
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 21.00 - Maternity Services Credit › Section 21.02 - Definitions

Current through Register 1525, July 5, 2024
For purposes of
				807 CMR
				21.00:
Leave
is an authorized unpaid absence
				from employment as a teacher in Massachusetts, a period of unemployment after
				resignation as a teacher in Massachusetts, or a period following a break in
				active membership as a teacher due to the member working on a basis of less
				than half time. The Leave must be immediately preceded by membership service. A
				termination of employment as a teacher for cause (other than maternity) shall
				not be considered a Leave. The Leave will be considered terminated upon
				re-entry into membership service in a Massachusetts contributory retirement
				system on at least a half time basis.
Maternity Leave
is a Leave that begins
				no more than nine months before the birth or adoption of a child. The Board may
				request any documents that it determines are needed to make this determination
				including, but not limited to, birth certificates, adoption records, or
				documents establishing termination of employment or the Leave. A Leave that the
				Board determines is for a reason other than the birth or adoption of a child is
				not a Maternity Leave.
Member
is a retired member of the
				Teachers' Retirement System, or if deceased such retired member's estate or
				Option C beneficiary, who was alive on April 2, 2012 and who retired before
				September 1, 2000. "Member" does not include a member who was an inactive
				member of the System if the member retired on or after September 1,
				2000.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 21.00 - Maternity Services Credit › Section 21.04 - Service That Can Be Credited

Current through Register 1525, July 5, 2024
(1) A Member
			 may receive creditable service pursuant to M.G.L. c. 32, § 4(1)(g¾)
			 for any Maternity Leave that begins before January 1, 1975, even if such Leave
			 extended beyond that date.
(2) A
			 Member may receive creditable service equal to the duration of each Maternity
			 Leave, up to a maximum of four years.
(3) In no event may a Member receive more
			 than the statutory maximum of four years, regardless of the number of Maternity
			 Leaves.
(4) A Member shall receive
			 full creditable service equal to the full years and full months of the
			 Maternity Leave (
i.e
., full-time credit, not
			 pro-rated).
(5) One year shall
			 equal the Member's normal work year immediately preceding the Maternity Leave.
			 A Member can receive only those months normally worked immediately before the
			 Maternity Leave.
Code of Massachusetts Regulations › 807 CMR - TEACHERS' RETIREMENT BOARD › Title 807 CMR 21.00 - Maternity Services Credit › Section 21.05 - Implementation

Current through Register 1525, July 5, 2024
A Member must apply to receive creditable service pursuant to
				M.G.L. c. 32, § 4(1)(g¾) on the form provided by the System for
				that purpose.