Massachusetts General Laws Chapter 32

Section 1 establishes the definitions for all key terms used throughout Sections 1–28 of Chapter 32, the Massachusetts public employee retirement law. It defines over 60 terms including member classifications, types of deductions, compensation concepts, retirement allowance components, and system-specific vocabulary. Retirement board administrators rely on this section to correctly interpret and apply every other section in the chapter, as terms such as 'regular compensation,' 'creditable service,' and 'accumulated total deductions' appear throughout and carry precise statutory meanings.

Section 2 describes the structure of the Massachusetts contributory retirement systems established under Chapter 32, confirming their continuation as of December 31, 1945, and specifying which governmental units and employee classes belong to each system. It assigns teachers to the Teachers' Retirement System, state employees to the State Employees' Retirement System, and sets rules for county, city, town, district, and authority employees to be included in the corresponding local or regional retirement system. It also addresses special circumstances for employees of named authorities such as MassDOT, MBTA Police, MassPort, and others, and preserves all existing rights, rules, and regulations consistent with Sections 1–28.

Section 3 governs the conditions of membership in a Massachusetts contributory retirement system, covering both member-in-service and member-inactive status, how membership begins and ends, and special membership scenarios. It establishes the four group classifications (Group 1 through Group 4) that determine retirement age thresholds and benefit formulas, and specifies the criteria for assignment to each group. The section also addresses multiple-system membership, part-time and intermittent employment, leaves of absence, dual compensation situations, and the procedures for reinstatement or transfer of membership between systems.

Section 3A addresses ineligible employees — specifically, persons receiving compensation from the Commonwealth who are not eligible for membership in the state retirement system. Such individuals are directed to the deferred compensation program established under Section 64 of Chapter 29. This brief section ensures that non-eligible Commonwealth employees have access to an alternative retirement savings mechanism in lieu of Chapter 32 membership.

Section 4 defines creditable service under Chapter 32 — the service credit that forms the basis of a member's retirement allowance calculation. It covers how current and prior service is credited, conditions for military service credit, leaves of absence, service with multiple governmental units, purchase of prior service, and service buybacks. The section also includes provisions for credited service during various types of leave, including unpaid leave, FMLA, and military duty, and establishes rules for members who transfer between systems or have gaps in service.

Section 5 governs superannuation (regular age-and-service) retirement under Chapter 32. It sets the eligibility conditions based on age and group classification, defines the benefit formula using a percentage-of-average-salary table multiplied by years of creditable service, and provides separate tables for employees hired before and after April 2, 2012. The section also establishes the alternative superannuation retirement benefit program for teachers (the 11% contribution tier), the 80% maximum benefit cap, special rules for veterans, and limitations imposed by Internal Revenue Code Section 415.

Section 5A permits any city, town, district, or other governmental unit to accept its provisions and establish a wellness program for public safety and other employees referenced in Section 94. It sets minimum program requirements established by the Department of Public Health, requires the Commonwealth and its agencies to establish such programs automatically, and provides for reimbursement of up to half the cost (capped at $100 per employee) to municipalities that accept the section and fund wellness programs. Acceptance by a city, town, or district triggers the health and fitness standards framework in Section 5(3)(e).

Section 5B requires every employer of Chapter 32 members to establish an early intervention plan designed to reduce disability retirements through coordinated employee assistance, workplace safety, and medical and vocational rehabilitation. When a member has been absent from work for 30 or more days due to a work-related injury and return to work is not imminent, the employer must assemble an early intervention team to assess the member's condition and design a rehabilitation plan. Members who fail to participate in an assessment or rehabilitation program without good cause forfeit their rights to ordinary or accidental disability benefits under Sections 6, 7, or 26.

Section 6 governs ordinary (non-work-related) disability retirement under Chapter 32. It allows a member who is permanently unable to perform the essential duties of their job to retire for ordinary disability after 15 years of creditable service (or 10 years for veterans or in systems accepting the 10-year option). Benefit amounts are calculated as though the member retired for superannuation at age 55 (or 60 for post-April 2, 2012 Group 1 members), with no less than the superannuation benefit if the member has already reached that age. The section also establishes the Regional Medical Panel process, which requires a three-physician panel to certify incapacity, and sets a 180-day deadline for final board determinations.

Section 7 governs accidental (work-related) disability retirement under Chapter 32. It applies when a member is permanently unable to perform job duties due to a personal injury or hazard sustained in the performance of their duties. The benefit equals 72% of the member's regular compensation (subject to a 75% total cap), plus an annuity based on accumulated deductions and an additional allowance for dependent children. The section includes strict timelines for filing notice of injury, requires Regional Medical Panel certification, provides for proration when injury occurred in a different governmental unit, and includes provisions for mutual aid situations where members are injured while assisting another jurisdiction.

Section 8 establishes the ongoing evaluation and reexamination process for members retired on disability under Sections 6 or 7. The Public Employee Retirement Administration Commission (PERAC) must conduct evaluations at defined intervals — annually for the first two years, then every three years — to assess whether a disability retiree may be able to return to work or would benefit from rehabilitation. If a retiree is found able to return to their former or similar position, their disability retirement is revoked and they are restored to active membership. The section also governs modification or suspension of a pension allowance based on the retiree's earnings or earning capacity, with appeal rights to the Contributory Retirement Appeals Board.

Section 9 establishes the accidental death benefit — a pension payable to the survivors of a member who dies as the direct result of a work-related injury or hazard sustained while in the performance of duties. The benefit equals 72% of the member's regular compensation and is paid first to a surviving spouse, then to dependent children, and then to totally dependent parents or siblings if no spouse or children are eligible. Additional allowances for dependent children are also payable, subject to COLA adjustments in systems that have accepted the supplemental dependent allowance. Boards must verify the causal connection between the member's death and the workplace injury, and a strict notice requirement applies.

Section 10 governs the retirement rights of members whose public employment ends before they would otherwise reach full superannuation retirement age. It establishes eligibility for superannuation or termination retirement allowances for members who resign, are removed, fail of reappointment, or whose positions are abolished, based on years of creditable service and age. Pre-April 2, 2012 members with 20 or more years of creditable service may retire immediately; those with 10 or more years may defer their allowance to age 55. Post-April 2, 2012 members must have 10 years of service and wait until minimum retirement age. The section also addresses the right to defer receipt of an allowance and return of accumulated total deductions.

Section 11 governs the return of accumulated total deductions to members who are not entitled to a retirement allowance, and the distribution of those deductions to beneficiaries upon a member's death before retirement. It establishes the 60-day payment timeline, a reduced interest rate (3%) for members who leave with fewer than 120 months of service after January 1, 1984, and procedures for the IV-D child support agency to intercept refunds when a member owes child support arrears. The section also addresses dormant accounts — transferring unclaimed deductions to the Pension Reserve Fund after 10 years — and establishes the rights of claimants to recover such transferred amounts.

Section 12 governs the retirement option elections available to members at the time of retirement. Members may choose from three options: Option (a) — a full life annuity with no survivor benefit; Option (b) — a slightly reduced cash-refund life annuity that guarantees return of accumulated deductions to beneficiaries; and Option (c) — a reduced joint-and-last-survivor allowance that continues two-thirds of the payment to an eligible named beneficiary after the member's death. The section also establishes Option (d), the member-survivor allowance that provides an Option (c)-equivalent benefit to a qualifying spouse or eligible beneficiary if the member dies before retirement. Spousal consent requirements and detailed rules for beneficiary designation and option changes are also included.

Section 12A allows a surviving beneficiary who may be entitled to accidental death benefits under Section 9 to receive interim payments under Option (d) of Section 12 or Section 12B while the accidental death benefit application is being processed. This prevents a surviving spouse or dependent from going without income during the potentially lengthy determination period. Once Section 9 benefits are approved and the first payment is made, the interim Option (d) or Section 12B payments cease and the first Section 9 payment is reduced by the aggregate of interim amounts already paid.

Section 12B provides additional monthly survivor allowances for the children of a deceased member-in-service, payable to a surviving spouse for the benefit of eligible children. For a member with at least two years of creditable service and at least one year of marriage who dies in service leaving a qualifying spouse and minor children, an additional allowance of $120/month for one child plus $90/month for each additional child is payable (subject to COLA adjustments under Section 102). These allowances are paid alongside the member-survivor allowance under Option (d) of Section 12, and continue until each child reaches age 18 (22 if a full-time student) or is otherwise no longer eligible.

Section 12C extends the survivor benefits of Section 12B to the widow and children of a deceased employee who had completed two years of creditable service and had been married for at least one year but who — though eligible — failed or elected not to become a member of the retirement system. To qualify, the surviving family must pay into the annuity savings fund an amount equal to the deductions that would have been withheld during the employee's career, plus accumulated interest. This provision ensures that non-member eligible employees' families are not permanently foreclosed from survivor benefits when the failure to enroll was a matter of election rather than ineligibility.

Section 12D requires all Massachusetts Chapter 32 retirement systems to pay benefits in compliance with the required minimum distribution rules of Section 401(a)(9) of the Internal Revenue Code and its applicable regulations, as they apply to governmental plans under IRC Section 414(d). This provision, enacted in 2009, ensures that inactive members who are not yet receiving a retirement allowance and are no longer employed must begin taking required minimum distributions by the applicable federal deadline (currently April 1 of the year following the year they reach age 73), keeping the systems in federal tax compliance.

Section 13 governs when and how retirement allowances, annuities, and pensions are paid under Chapter 32. It establishes monthly payment schedules, pro rata rules for partial months, and authorizes direct deposit requirements. It also provides that members entitled to very small allowances (under $360/year) receive a lump-sum refund of accumulated deductions in lieu of ongoing payments, with an optional lump-sum available for allowances under $600/year upon written request.

Section 14 addresses the interplay between Chapter 32 retirement rights and workers' compensation benefits under Chapter 152. Members receiving workers' compensation for total incapacity retain member-in-service status and accrue creditable service during that period. It also establishes an offset rule: workers' compensation payments for the same injury that gives rise to a disability pension are credited against the pension, so that a member does not receive full benefits from both sources simultaneously.

Section 14A requires that any recovery of lost wages from a third party (not the employer) for the same injury underlying a disability pension under sections 6, 7, or 9 be offset against the pension. It obligates the retirement board to prosecute third-party claims on behalf of a member or beneficiary who fails to do so, and authorizes suspension of pension payments if the member or beneficiary refuses to cooperate.

Section 15 establishes forfeiture of retirement benefits for members who misappropriate public funds or are convicted of crimes related to their office. Following a board hearing, a member found to have misappropriated funds forfeits retirement allowances and accumulated deductions up to the amount misappropriated. Final criminal convictions—including for bribery, extortion, or general workplace misconduct—can result in total forfeiture of pension rights, with a possible return of accumulated deductions (without interest) depending on the offense. The section also prohibits retirement allowances based on intentionally concealed or misreported compensation.

Section 16 establishes the procedures for involuntary retirement initiated by a department head, including the member's right to a hearing before the retirement board. Members meeting minimum age and service thresholds (generally age 55 with 15 years, or 20 years of service regardless of age) may petition the district court to review adverse board decisions. All other aggrieved members may appeal to the Contributory Retirement Appeal Board, which assigns matters to the Division of Administrative Law Appeals for hearing, with final and binding decisions subject to limited further review.

Section 17 provides a mechanism for exercising a member's retirement options and rights when the member is incompetent or otherwise unable to act on their own behalf. The spouse (if living together), guardian, or conservator may act in priority order; absent all of these, the board may designate any person it finds to be acting in the member's best interests.

Section 18 requires members and employees to file written statements and certified records when requested by the retirement board, and establishes an escalating enforcement mechanism—including suspension without compensation—for unreasonable delays. It imposes criminal penalties for knowingly making false statements or falsifying system records with intent to defraud, and requires actuarial correction of any benefit errors resulting from such wrongful acts.

Section 19 provides broad protections for retirement system funds and member benefits, exempting them from taxation (including state income taxes), bankruptcy proceedings, and attachment by creditors. Assignments of retirement rights are generally prohibited, with narrow exceptions allowing written authorizations to withhold amounts for health insurance premiums, federal and state income taxes, and support orders. The section preserves the right to attach or assign benefits to satisfy court-ordered child support or spousal support obligations under several Massachusetts chapters.

Section 19A authorizes retired members to make written assignments directing their retirement board to withhold monthly amounts for health insurance premiums, federal income tax payments, and child support orders. When a retiree's pension check is insufficient to cover health insurance deductions, the last employing governmental unit is responsible for billing the retiree directly. Retirement boards may also deduct the retiree's share of Chapter 32B health insurance premiums directly from pension checks.

Section 19B requires the state treasurer to automatically withhold Chapter 32B health insurance premiums from the monthly pension of teachers' retirement system members and eligible surviving spouses, unless the member affirmatively opts out. The governmental unit treasurer must annually file a premium schedule with the retirement board by May 1, and the retirement board certifies eligible members to their respective governmental units. Upon death of a member, the retirement board notifies the treasurer to discontinue coverage, except where a surviving spouse remains eligible for continued coverage.

Section 19C subjects retirement allowances, annuities, and accumulated deductions under Chapter 32 to child support liens and income withholding orders administered by the IV-D agency under Chapter 119A. Upon receiving notice from the IV-D agency, a retirement board must comply with any lien or withholding order and continue compliance until officially notified that the obligation is satisfied. Boards that make payments to the IV-D agency are discharged from further liability, and section 24 proceedings constitute the exclusive remedy for any disputes about board compliance with these obligations.

Section 20 is the comprehensive governance provision establishing the structure, composition, and duties of retirement boards for each type of retirement system under Chapter 32, including state employees, teachers, counties, cities and towns, and various special authorities (MBTA police, MassDOT, Massport, MWRA, and others). It specifies board membership, election procedures, compensation, legal counsel, reporting obligations, continuing education requirements, and general administrative powers such as taking evidence, subpoenaing witnesses, and correcting errors in member records. Board members must complete 18 hours of training per term, and failure to do so bars them from serving beyond the conclusion of that term.

Section 20A, available to any city, town, or other entity that accepts it by vote, provides indemnification to retirement board members for legal expenses and damages arising from civil actions related to official duties. Indemnification follows the same standards as those for public employees under Chapter 258, but is explicitly denied where the board member's conduct constituted a breach of fiduciary duty, willful dishonesty, or intentional violation of law.

Section 20B provides indemnification for members, employees, and investment committee members of the state retirement board, teachers' retirement board, and pension reserves investment management board in civil actions arising from official duties. Indemnification for both defense expenses and damages follows the Chapter 258 public employee standard, but is explicitly excluded where the conduct involved a breach of fiduciary duty, willful dishonesty, or intentional violation of law.

Section 20C requires every retirement board member to file annual statements of financial interest with the Public Employee Retirement Administration Commission (PERAC), disclosing business associations, investments, debts, gifts, honoraria, and other financial relationships — particularly any involving persons with a direct interest in matters before the board. Filing is required within 30 days of joining a board, annually by May 1, and by May 1 of the year after leaving the board. Failure to file or correct a deficient statement within 30 days of written notice results in removal from the board, and the removed member is barred from future service on any retirement board under Chapter 32.

Section 21 establishes the Public Employee Retirement Administration Commission (PERAC) as the primary supervisory authority over all Massachusetts public retirement systems, with powers to prescribe accounting methods, conduct field examinations every three years, review and remand disability and termination retirement decisions within 30 days, assess expenses against covered systems, and maintain a comprehensive public employee retirement and disability data system. The section also governs actuarial valuation requirements — conducted biennially under the entry age normal method — experience investigations every six years, and requires PERAC to develop rehabilitation programs for disabled employees in cooperation with other state agencies.

Section 21A authorizes PERAC to maintain a consolidated list of vendors debarred or suspended from contracting with any retirement board under Chapter 32. Debarment may be imposed for criminal convictions related to public contracting, antitrust violations, Chapter 268A ethics violations, or substantial evidence of fraud, performance failures, or undisclosed compensation. Suspensions are temporary, capped at 12 months unless related criminal proceedings are pending, and require advance written notice except in emergencies. Full debarment proceedings require a hearing opportunity and a written decision with findings; affiliates of a debarred or suspended vendor may be included in the exclusion.

Section 22 is the primary financing and fund structure provision for Massachusetts public retirement systems, establishing seven distinct funds within each system: the Annuity Savings Fund (member contributions), Annuity Reserve Fund (retirement annuities), Pension Fund (employer pension payments), Special Fund for Military Service Credit, Expense Fund (administration), Pension Reserve Fund (unfunded liability reserves), and the Commonwealth's Pension Liability Fund. Member contribution rates vary from 5% to 12% of regular compensation depending on entry date and employee group, with employees entering on or after July 1, 1996 contributing 9%. The section also governs the Pension Reserves Investment Trust (PRIT) Fund administered by the PRIM board, under-performing system transfer requirements, employer pickup of employee contributions, and detailed appropriation procedures for all system types.

Section 22A was repealed in 1983 by St. 1983, c. 661, § 16A. No substantive content remains.

Section 22B requires the Governor to recommend an annual appropriation to the PRIT Fund to reduce the unfunded pension liability of participating retirement systems. The recommended amount must be at least 1.3% of total appropriations for state employee salaries in the subsidiary accounts "01" and "02" for that fiscal year.

Section 22C establishes the commonwealth's mandatory funding schedule for transferring amounts to the Commonwealth's Pension Liability Fund to eliminate the state's unfunded pension liability by June 30, 2040. The Commissioner of Administration must file and update a triennial funding schedule reviewed and approved by the House and Senate Ways and Means Committees, with annual increases in the amortization component capped at 7.5%. For fiscal years 2024–2026, specific dollar amounts are fixed by statute: $4,104,583,378; $4,499,854,757; and $4,933,190,770. The section also requires an additional Governor's recommendation for an amount equal to the full normal cost and benefits paid, and authorizes an advanced funding schedule for surplus investment returns.

Section 22D allows local and county retirement systems (other than state and teachers') to voluntarily adopt a formal funding schedule designed to eliminate their unfunded actuarial liability by June 30, 2030. Systems accepting this section may receive annual pension funding grants from the Commonwealth, calculated as a share of revenue growth in state income, corporate, and sales taxes. Acceptance also triggers mandatory adoption of several benefit provisions — including 10-year vesting, supplemental dependent allowances, survivor benefits, and fitness/wellness programs — and requires annual reports to members. Acceptance is irrevocable.

Section 22E requires the PERAC actuary to conduct a review and financial impact analysis of proposed statutory changes to the commonwealth's pension liability — including early retirement incentives, COLA adjustments, membership expansions, or other amendments to Chapter 32 — when requested by any joint standing committee or a ways and means committee. The actuary must report within 90 days of the request, consulting with other relevant state agencies.

Section 22F allows local and county retirement systems to revise their existing Section 22D funding schedules based on an actuarial valuation conducted as of January 1, 2009 or later, extending the unfunded liability amortization period to no later than June 30, 2040. Annual amortization increases under a revised schedule may not exceed 4%, no year's payment may be less than the prior year's payment until fully funded, and if a year's payment would exceed the prior year by more than 8%, PERAC approval is required. Systems may also use a revised schedule to increase the COLA base amount in $1,000 increments.

Section 23 governs investment and custodial management of retirement system funds. It establishes the Pension Reserves Investment Management (PRIM) Board as a nine-member unpaid board chaired by the State Treasurer, with full fiduciary authority over the PRIT Fund. The section codifies the prudent investor standard for all fiduciaries, bars investments in tobacco companies deriving more than 15% of revenues from tobacco sales, requires investment managers and consultants to be selected through PERAC-acknowledged processes, addresses investment restrictions tied to South Africa and Northern Ireland, and sets minority investment manager goals of not less than 20%. Local system funds are held by the respective governmental treasurer-custodian and must be invested through an investment manager.

Section 23A was repealed in 1996 by St. 1996, c. 315, § 13. No substantive content remains.

Section 23B establishes a mandatory competitive sealed proposals process that every retirement board must follow when procuring investment, actuarial, legal, and accounting services. Key requirements include public notice posted for at least two weeks, written evaluation criteria, confidentiality of proposals until evaluations are complete, and mandatory contractual fiduciary and disclosure terms for investment service providers. Investment service contracts may not exceed seven years (including renewals). Board members must certify under penalty of perjury that procurements are free from collusion, and persons who cause contracts to be awarded in violation of the section forfeit up to $2,000 per violation plus double damages.

Section 24 provides PERAC with the primary enforcement mechanism for violations of Chapter 32. When PERAC determines that any governmental unit, officer, employee, or retirement board has violated or neglected Chapter 32 requirements, it must notify the appropriate executive authority and, if violations continue, refer the matter to the Attorney General. The Superior Court has equity jurisdiction to compel compliance and restrain violations. Willful refusal or neglect to comply with Chapter 32 or its regulations is punishable by a fine of up to $1,000 or up to one year imprisonment, or both.

Section 25 provides several fundamental protections for retirement system members. It guarantees minimum retirement allowances for members who had rights under pre-1946 law, ensures that members with rights under prior non-contributory pension laws receive at least those amounts, and preserves the rights of veterans who entered government service before July 1, 1939 to choose between Chapter 32 and veterans' pension benefits at retirement. The section declares that retirement system membership constitutes a contractual relationship that cannot be diminished by subsequent legislative amendments for members who have paid required contributions. It also expressly authorizes mandamus actions — by PERAC, the Attorney General, or district attorneys — to compel governmental units that fail to appropriate or pay required pension obligations.

Section 26 governs retirement of Group 3 state police officers, providing two distinct retirement paths. Under subdivision (2), officers incapacitated by a duty-related illness or injury receive a disability retirement allowance equal to 72% of their highest applicable regular compensation plus an annuity component and a dependent children supplement. Under subdivision (3), officers who have completed 20 or more years of state police service retire at a benefit starting at 60% of final-year compensation (50% for members joining on or after April 2, 2012), increasing incrementally for service beyond 20 years up to a 75% cap. The section also governs mandatory periodic medical evaluations of disabled retirees, rehabilitation programs, restoration to active service procedures, and reduction or suspension of disability allowances when a retiree's earnings exceed applicable thresholds.

Section 27 is a transitional provision governing the disposition of retirement system fund balances as of January 1, 1946, when the current Chapter 32 structure took effect. It directs how assets from prior annuity savings funds, annuity reserve funds, pension funds, military service credit funds, and expense funds were to be transferred and credited into the corresponding new funds established under Section 22. Any surplus in the annuity savings fund was transferred to the annuity reserve fund, and any deficiency in the annuity reserve fund was addressed through transfers from the pension fund.

Section 28 governs how various governmental units formally opt into Chapter 32. Towns may accept the chapter by voter referendum at a state election; cities or towns with existing special-act retirement systems may accept by city council/mayoral vote or selectmen's vote. Districts, housing authorities, and special authorities (MassDOT, MBTA police, Massachusetts Housing Finance Agency) each have their own acceptance procedures. When a small town with fewer than 10,000 residents accepts, its employees join the county system rather than creating a new town system. The section also addresses transitional membership rights when new systems are established, including prior service credit and transfers of fund shares from old systems to new ones.

Section 28A provides that any state police officer appointed under Chapter 22C, Section 10, who has performed at least 20 years of service in the department, may retire at their own request. The retirement allowance is calculated under the same formula established in Section 26(3)(c) — the Group 3 service retirement provision.

Section 28B was repealed in 1991 by St. 1991, c. 412, § 35. No current operative text exists.

Section 28C was repealed in 1948 by St. 1948, c. 589, § 1. No current operative text exists.

Section 28D was repealed in 1952 by St. 1952, c. 634, § 1. No current operative text exists.

Section 28E was repealed in 1952 by St. 1952, c. 634, § 2. No current operative text exists.

Section 28F was repealed in 1987 by St. 1987, c. 697, § 98. No current operative text exists.

Section 28G was repealed in 1950 by St. 1950, c. 813, § 2. No current operative text exists.

Section 28H was repealed in 1952 by St. 1952, c. 634, § 3. No current operative text exists.

Section 28I provides that a Commonwealth employee who is a retirement system member and is selected to serve with an interstate commission that Massachusetts participates in and funds shall continue as a retirement system member while on that assignment. The employee must continue making monthly contributions as if still on the state payroll, and retains all retirement system benefits and privileges during the interstate commission service.

Section 28J was repealed in 1952 by St. 1952, c. 634, § 4. No current operative text exists.

Section 28K governs retirement system membership for Commonwealth or political subdivision employees who take a leave of absence (full-time or part-time) to serve as a representative of an employee organization. Such employees are treated as on unpaid leave, but continue to accrue creditable service as if in active service and must continue making monthly retirement contributions at the rate they would have paid if still working. The employee retains all retirement benefits and privileges except salary during the leave. The provision for crediting service back to January 1, 1975 requires majority board vote and acceptance by the appropriate legislative body, with a certificate of acceptance filed with PERAC.

Section 28L was repealed in 1991 by St. 1991, c. 412, § 35A. No current operative text exists.

Section 28M allows Group 4 Department of Correction employees whose major responsibilities include the care and custody of prisoners, and transportation officers within the department, to retire at their own request after 20 years of service. The base retirement allowance equals 50% of the average annual compensation during the final 12 months of creditable service, increased by one-twelfth of 1% for each full month of service beyond 20 years up to the mandatory retirement age. Veterans receive an additional allowance of $15 per year of creditable service, capped at $300.

Section 28N allows correction or jail officers employed by county sheriffs' offices who have performed at least 20 years of service to retire at their own request. The base retirement allowance equals 50% of the average annual compensation during the final 12 months of creditable service, increased by one-twelfth of 1% for each full month of service beyond 20 years up to the mandatory retirement age. Veterans receive an additional allowance of $15 per year of creditable service, capped at $300.

Sections 29 through 32 were repealed in 1945 by St. 1945, c. 658, § 1. No current operative text exists for these sections.

Section 33 was repealed in 1936 by St. 1936, c. 400, § 4. No current operative text exists.

Sections 34 through 38A were repealed in 1945 by St. 1945, c. 658, § 1. No current operative text exists for these sections.

Section 39 authorizes private employers and their employees to form voluntary associations for the purpose of providing annuities, pensions, or endowments upon retirement on account of age. Both employees (contributing a percentage of wages) and employers contribute to association funds held by independent trustees. The funds may be used for retirement benefits, death benefits for pre-retirement deaths, withdrawal refunds, and administrative expenses. Such associations are exempt from insurance company regulations, and may cover employees of affiliated corporations in the same or related fields under common management.

Section 40 sets governance requirements for private pension associations formed under Section 39. By-laws must be approved by PERAC and must specify how the association is conducted and how funds are invested and disbursed. An association is formally established when its by-laws are approved by both the employer and a two-thirds vote of employees and by PERAC. The association must file an annual report with PERAC by March 1 covering membership and financial transactions from the prior year. PERAC may audit the association's books, and failure to comply with reporting requirements is punishable by a fine of up to $500.

Section 41 protects the assets of private pension associations formed under Section 39 from taxation, bankruptcy proceedings, and creditor attachment. Employee rights in association funds and any annuity, pension, or endowment payable under Sections 39 or 40 cannot be assigned. However, an exception allows the attachment or assignment of a pension or annuity to satisfy a child support order under Chapters 208, 209, or 273.

Section 42 addresses legacy teacher pension funds in cities and towns (excluding Boston) that accepted Chapter 498 of the Acts of 1908. In those jurisdictions, the pension fund for retiring public school teachers is funded by revenues assigned by the city council or by direct town appropriation. The city or town treasurer holds the fund and makes monthly payments to retirees in amounts certified by the school committee.

Section 43 provides a legacy non-contributory retirement mechanism for teachers in cities and towns that accepted the 1908 pension act (Section 42). The city or town retirement board, on recommendation of the school committee, may retire a teacher who is age 60 or older, or who is incapacitated for useful service, after 25 years of faithful service. The annual pension is capped at one-half of final compensation and in no case may exceed $1,200.

Section 44 authorizes the retirement of public school janitors in cities and towns that have accepted this section. Retirement is available to janitors who are age 60 with 25 years of service and are physically incapacitated, or who have 15 years of service and are physically incapacitated due to a job-related injury. The pension equals one-half of the last year's full-employment compensation, capped at $750 per year, paid from school appropriations. Critically, this section applies only to janitors whose employment began before July 1, 1937; those hired after that date are not eligible.

Section 44A allows cities and towns (by a two-thirds city council vote or annual town meeting vote) to retire school janitors not covered by the contributory retirement system at their own request. Eligibility requires the janitor's employment to have begun before July 1, 1937, and one of three conditions: 35 years of service; age 60 with 25 years of service and incapacitation; or 15 years of service with duty-related incapacitation. The pension equals 72% of the annual compensation at the time of retirement, paid from school appropriations.

Section 44B provides school janitors eligible for retirement under Sections 44 or 44A with two pension options at retirement. Option A pays the full pension for life. Option B pays a reduced pension for life with a provision that two-thirds of that lesser amount continues to a surviving spouse (who was the spouse at retirement), with the surviving spouse receiving at least two-thirds of what the janitor was receiving at death. If a janitor who has served 20 or more years dies before retirement, the widow is entitled to two-thirds of the Option B allowance the janitor would have received, conditioned on at least 10 years of marriage, cohabitation at death, and surviving unmarried. Actuarial equivalence computations are supervised by the PERAC actuary at city or town expense. Acceptance requires a two-thirds city council vote (Plan D/E cities), regular city council vote (other cities), or annual town meeting majority vote.

Section 44C allows cities and towns (by supermajority city council vote or annual town meeting vote) to retire public school dental assistants at their own request. Eligibility requires employment beginning before July 1, 1937, and one of: 35 years of service; age 60 with 25 years of service and incapacitation; or 15 years of service with duty-related incapacitation. The pension equals 72% of annual compensation at retirement, paid from school or dental assistant appropriations.

Section 45 provides that Section 44 (school janitor retirement) does not apply to the City of Boston, but applies to other cities upon acceptance by the mayor and city council, and to towns upon acceptance at a town meeting, provided that acceptance occurred before January 1, 1946.

Section 45A provides an enhanced pension formula for school janitors retired under Section 44 in cities and towns that separately accept this section. Rather than the basic one-half of last year's compensation capped at $750 under Section 44, the pension under Section 45A equals one-half of the highest salary received by the janitor while holding the grade held at retirement.

Section 45B protects school janitors and custodians employed before July 1, 1937 in cities and towns that have accepted Sections 44 and 45A. If such an employee is later promoted to a supervisory position in the janitorial or custodial service, the promotion does not forfeit their right to a non-contributory pension under Sections 44 and 45A. This section requires separate acceptance by the city or town.

Section 45C provides an enhanced longevity formula for school janitor pensions in cities and towns that have accepted Sections 44 and 45A and also accept this section. For janitors with 20 years of service, the base pension equals one-half of the highest annual compensation in their grade at retirement. For each year of service beyond 20, the pension increases by an additional 1% of that compensation, subject to an overall cap of 65% of highest annual compensation. Acceptance requires a two-thirds city council vote (Plan D/E cities), regular city council vote (other cities), or annual town meeting majority.

Section 46 establishes a legacy non-contributory pension system for officers, instructors, and employees of Massachusetts correctional institutions who began their employment on or before June 7, 1911. Retirement requires a recommendation from the Commissioner of Correction (with additional approvals from sheriff and county commissioners or city officials for jail/house of correction officers) and one of: age 65 with 20 years of prison service and a good record; permanent disability from a duty injury without fault; or 30 years of faithful prison service. The term "officer" expressly includes prison officer, correction officer, and matron.

Section 47 governs the calculation of service credit for retirement eligibility under Section 46. Correctional officers, instructors, and employees may combine service from multiple qualifying institutions — including correctional institutions, the prison camp and hospital, and juvenile training schools — for purposes of meeting the service thresholds. Service credit is forfeited only for dismissals for misconduct that were not later reversed; a restoration to duty or reappointment serves as sufficient evidence of exoneration.

Section 48 sets the pension amount for correctional officers, instructors, and employees retired under Section 46 at one-half of the salary at retirement. For employees receiving non-cash compensation (full or partial boarding or housing), the Commissioner of Correction may add up to $7 per week in the case of full boarding and housing, or a fair proportion of that amount in the case of partial housing and boarding, to the cash salary for purposes of computing the pension base. State correctional institution pensions are paid by the Commonwealth; jail and house of correction officer pensions are paid by the county.

Sections 49 through 51 were repealed in 1954 by St. 1954, c. 627, § 9. No current operative text exists for these sections.

Section 52 provides that a veteran of the Indian wars who has served a city or town for at least ten years may be retired at half the average compensation from the two years before retirement if incapacitated for active duty.

Section 53 allows a veteran of the Indian wars employed jointly by two municipalities to be retired at half average compensation by joint action of both governing bodies, with each municipality paying half, provided the veteran has served the two municipalities for at least ten years.

Section 54 specifies that sections 52 and 53 (veterans of Indian wars retirement provisions) become effective in any city by city council vote or in any town by town meeting vote accepting them or corresponding prior law provisions.

Section 55 provides that city council actions regarding acceptance of sections 52 and 53, or the retirement of any veteran under them, are subject to the mayor's veto and override as provided in the city charter.

Section 56 provides that a qualifying veteran in public service who becomes incapacitated for active service may be retired at half the highest annual compensation for their grade, plus one percent per year of service beyond ten years (capped at 65%), provided they have at least ten years of service and their total income from other sources does not exceed $1,000.

Section 57 allows a veteran (including army nurses) with at least ten years of aggregate public service to be retired at the discretion of the retiring authority at half the highest applicable compensation rate, with one percent additional per year beyond ten years (up to 65%), provided total outside income does not exceed $1,000.

Section 57A applies certain provisions of the contributory retirement system (regarding reexamination, reemployment, and reinstatement) to veterans retiring under sections 56 or 57 on or after January 1, 1946, with the retiring authority acting in place of the retirement board.

Section 57B allows police and fire department members retiring under sections 56–60 to count service as reserve police officer or call firefighter as creditable service for retirement purposes, subject to local acceptance by the appropriate governing body.

Section 58 provides that a veteran with thirty years of aggregate public service may retire at his own request (with retiring authority approval) at 72% of the highest applicable annual compensation for the grade held at retirement.

Section 58A credits wartime military service toward retirement eligibility for veterans who were in public employment before entering service and were reinstated or reemployed within two years after discharge, subject to limits on voluntary service beyond four years.

Section 58B allows veterans eligible to retire under section 58 to elect a reduced pension that, upon their death, provides two-thirds of that lesser amount to a surviving spouse or eligible beneficiary (child, parent, sibling) for life, with actuarial equivalency calculations supervised by PERAC.

Section 58C provides enhanced retirement allowances for veteran police officers and permanent firefighters in cities, towns, or districts that accept this section: 70% of highest compensation if retired before age 60, 71% before age 61, and 72% at age 61 or older, in lieu of the standard section 58 rate.

Section 58D extends the enhanced retirement allowance tiers of section 58C (70%, 71%, or 72% of highest compensation based on age at retirement) to veteran city or town employees who are not police or fire members, in cities or towns that accept this section.

Section 59 defines "retiring authority" as used in sections 56–60 for veterans: the state board of retirement for the commonwealth, the appropriate retirement board for counties, cities, towns, districts, and regional school districts, and the selectmen, prudential committee, or relevant authority for towns and districts without a retirement board.

Section 59A requires that when a veteran's pension is based partly on service in a different governmental unit than the one paying the pension, the paying unit must be reimbursed annually by the other unit for the proportionate share of the pension, with enforcement through contract action if payment is not made.

Section 60 makes sections 56–59 effective in any county, city, town, or district that accepted them before January 1, 1946, and bars veterans whose employment first began after June 30, 1939 from coverage, while also requiring eligible veterans to have creditable service at least equal to twice their time not in public employ since their service began.

Section 60A was repealed in 1954 by chapter 627, section 15.

Sections 61 through 65 were repealed in 1937 by chapter 409, section 2.

Section 65A establishes pension rights for justices of the Supreme Judicial Court, Appeals Court, and Trial Court appointed before January 2, 1975: retirement under constitutional mandate entitles them to 75% of salary for life; justices with 15+ continuous years of service who retire between ages 65 and 70 also receive 75%; those who don't meet those thresholds receive a prorated pension of 10% of 75% of salary per year of service (up to ten years).

Section 65B provides pension rights for special justices of district courts and juvenile courts, and special judges of probate, upon mandatory retirement at age 70 or resignation at 65 after 10+ years of service, based on their average yearly earnings in the highest three years of service.

Section 65C allows retired judges to elect a reduced lifetime retirement allowance so that upon their death, their surviving spouse receives two-thirds of that lesser allowance for life; it also provides surviving spouse benefits when judges die before resigning, and sets rules for when these benefits apply or terminate.

Section 65D establishes the contributory retirement system for judges appointed on or after January 2, 1975, requiring salary deductions of 7–10% into a judges' retirement fund, providing 75% of salary upon retirement at age 65 after 15 continuous years or mandatory retirement at 70, with a judges' retirement fund to pay benefits and refunds.

Section 65D1/2 allows a member inactive in a retirement system who is appointed by the governor to a judicial position to elect, within 30 days, to become an active member of that system, provided they repay any retirement allowance received since their original retirement.

Section 65E allows retired SJC justices to be placed on a retired list and remain eligible for temporary judicial service in two-year renewable terms, while retaining their full pension benefits, but prohibits them from practicing law or holding incompatible office during such eligibility.

Section 65F mirrors section 65E for Appeals Court justices: retired Appeals Court justices may be placed on a retired list, remain eligible for temporary judicial service in renewable two-year terms, retain full pension benefits, and are prohibited from practicing law or holding incompatible office while eligible.

Section 65G establishes the same retired-list and temporary service framework as sections 65E and 65F for Trial Court justices, allowing them to perform judicial duties in two-year renewable terms while retaining full pension benefits and being prohibited from practicing law.

Section 65H provides an optional early retirement allowance for judges who have made required contributions, calculated based on salary at retirement multiplied by years of continuous service and a percentage factor that varies with age, capped at 75% of salary, with a minimum of 10 continuous years of judicial service required.

Section 65I allows any judge to voluntarily apply for a disability allowance under sections 6 or 7 of this chapter, and if found eligible, to receive it under Group I terms without needing a governor's order or council approval, in lieu of any other retirement allowance.

Section 65J entitles retiring judges to a lump-sum payment equal to any unused vacation allowance from the prior vacation year, and a payment equal to 20% of the value of accrued unused sick leave at the compensation rate at retirement; neither payment affects the retirement allowance amount.

Section 66 allows the sheriff to retire a court officer of the Supreme Judicial or Superior Court who is permanently incapacitated by on-duty injuries, or who has 20+ years of faithful service, with approval of a majority of the court's justices, at a pension equal to half their compensation at retirement. Only applies to officers employed before July 1, 1937.

Section 67 provides that pensions granted under section 66 and related expenses shall be paid by the commonwealth and the counties in the same proportion as the pensioner's salary was paid at the time of retirement.

Section 68 was repealed in 1991 by chapter 412, section 35B.

Sections 68A through 68C were repealed in 1945 by chapter 658, section 1.

Section 69 was repealed in 1991 by chapter 412, section 35B.

Section 70 was repealed in 1939 by chapter 441, section 4.

Section 71 provides annuities to the widow, children, and dependent parents of Metropolitan Parks Commission police officers killed or fatally injured in the line of duty, with the total not exceeding the officer's annual compensation at death, and extends these provisions to officers assigned to state police duty.

Section 72 directs that pensions and annuities under sections 69–71 be paid from the Metropolitan Parks Maintenance Fund via specific (not general) appropriations, while pensions for officers assigned to state police duty are paid from ordinary state revenues.

Section 73 was repealed in 1931 by chapter 426, section 148.

Section 74 provides that women who entered continuous employment as cleaners and scrubwomen at the State House before July 1, 1921, and who have reached age 60 with 15+ years of service (or 10+ years with duty-related incapacity), may be retired with a commonwealth pension of $3 per week for life.

Section 75 allows full-time probation officers who are permanently disabled by on-duty injuries, or who have served faithfully for 20+ consecutive years at age 60 or older, to be retired, with mandatory retirement at age 70; only applies to officers employed before July 1, 1937.

Section 76 sets the pension for probation officers retired under section 75 at half their compensation at retirement, paid by the county where they served (or apportioned among counties by the superior court if they served in more than one), with an additional requirement of 15 years of full-time devoted service for those retired at age 70.

Section 76A updates probation officer pension amounts: half of regular annual compensation at retirement, with an additional 1% per year beyond 20 years of service for those retiring after age 65 with 20+ consecutive years, capped at 65% of compensation, paid by the county where they served or apportioned among counties.

Section 77 provides pension eligibility for laborers in cities and towns (except Boston) that accepted the 1912 act: those with 35 years of service, those age 60+ with 25+ years who are incapacitated, or those with 15+ years incapacitated by on-duty injury, receive a pension equal to half their regular compensation; optional paragraphs allow broader definition of "laborers" in accepting cities and towns.

Section 77A gives laborers eligible for retirement under section 77 the option to take either a full pension (Option A) or a reduced lifetime pension with a survivor benefit that pays half the lesser amount to a surviving widow (Option B); also provides a widow's benefit when a qualifying laborer dies before retirement, subject to local acceptance.

Section 77B, available for local acceptance, increases laborer pension amounts to half of regular compensation plus 1% for each year beyond 20 years of service, capped at 65% of compensation, and specifies how the section takes effect in various types of cities and towns.

Section 77C provides that in accepting cities and towns, a laborer who was employed before July 1, 1937 and was later promoted to a supervisory position in the same department does not forfeit any noncontributory pension rights under section 77 by reason of accepting that promotion.

Section 77D authorizes cities and towns, by appropriate legislative vote, to direct their retirement board to retire qualifying laborers at 72% of regular annual compensation — a higher rate than the standard section 77 pension — including those with 35 years of service, those age 60+ with 25+ incapacitated years, and those with 15+ years incapacitated by on-duty injury.

Section 78 extends laborer pension eligibility to those employed by fire, water, or sewerage districts or joint water boards that accepted this section before 1946: qualifying laborers (age 60+ with 25+ years, or 15+ years incapacitated by on-duty injury, or age 65 with 25+ years) receive a pension equal to half their regular compensation.

Section 78A bars laborers first employed after June 30, 1937 from coverage under sections 77, 77D, or 78, and clarifies that years of service required under those sections need not be continuous.

Section 79 provides that pensions payable by cities or towns to former employees of a fire or water district that accepted the 1914 act shall be transferred to and paid by the district.

Section 80 requires cities (except Boston) that have accepted this section to retire firefighters permanently disabled by on-duty injuries, and allows retirement of members with 25+ years of service, including mandatory retirement at age 70 for 25-year veterans and at age 70 for all other permanent members. Only applies to firefighters employed before July 1, 1937.

Section 81 sets the pension for permanent firefighters retired under section 80 at half the highest salary received in their grade at retirement, payable weekly or monthly; call and substitute call firefighters receive a pension equal to that of a first-grade permanent member.

Section 81A provides alternative retirement criteria for city firefighters (except Boston) in accepting cities: mandatory retirement at 65, optional retirement from 60–65 for members with 20+ years, and disability retirement for those permanently incapacitated; replaces sections 80 and 81 in any city that accepts it. Only applies to firefighters employed before July 1, 1937.

Section 81B sets pension rates for firefighters retired under section 81A: 72% of highest compensation for those retired for disability (subdivision a), and 60% plus 1% per year beyond 20 years (capped at 72%) for those retired under subdivisions (b), (c), or (d).

Section 82 provides that call fire department members in cities (except Boston) that have accepted this section and who were previously retired for disability shall receive the same pension as call members retired under section 80.

Section 83 requires the appropriate retirement board in accepting cities (except Boston) to retire police officers permanently disabled by on-duty injuries, or who have served 20+ years continuously and are disabled for useful service, with mandatory retirement for those with 25+ years at age 60 on request and at 70 without request. Pension equals half the highest compensation paid since May 1, 1931 for their grade.

Section 83A provides alternative retirement criteria for city police officers (except Boston) in accepting cities, including disability retirement, mandatory retirement at 65, and optional retirement from 55–65 for officers with 20+ years; pension is 72% of highest compensation for disability retirees or 60% plus 1%/year beyond 20 years (capped at 72%) for service retirees. Replaces section 83 in accepting cities.

Section 84 provides, in cities and towns that have accepted this section and have no established police pension system, for retirement of police officers permanently incapacitated by on-duty injuries (certified by three physicians) at a pension equal to half their compensation at retirement.

Section 85 requires the retirement board or selectmen of accepting towns to retire police officers and firefighters permanently incapacitated by on-duty injuries, and those with 25+ years of service at age 60 on request and at 70 without request, at a pension equal to half annual compensation at retirement.

Section 85A extends the incapacity retirement provisions of sections 85 or 85E to call fire department members and appointed police officers in towns that accepted this section before 1946, but limits the pension to a maximum of $500/year.

Section 85B provides retirement eligibility for permanent members of park department police forces in accepting cities and towns: mandatory retirement for those permanently incapacitated by on-duty injuries, and discretionary retirement for members with 20+ continuous years who are age 60+, at a pension equal to half annual compensation at retirement.

Section 85C bars police officers and firefighters whose employment began after June 30, 1937 from coverage under the noncontributory pension provisions of sections 83 through 85B.

Section 85D extends the fire department incapacity retirement provisions of section 85 or 85E to call fire members in towns that accepted this section before 1946, with the pension set equal to that of a first-grade permanent firefighter in the same department.

Section 85E provides alternative retirement criteria for town police and fire department members: disability retirement, mandatory retirement at 65, and optional retirement from 60–65 with 20+ years of service; pension is 72% of highest compensation for disability retirees or 60% plus 1%/year beyond 20 years (capped at 72%) for service retirees. Replaces section 85 in accepting towns.

Section 85F requires that no police officer or firefighter may be retired for disability under sections 80–85F or 85H without first being examined by a three-physician medical panel, with a majority certifying permanent incapacity and (for accidental disability) that it could result from the claimed accident or hazard.

Section 85G provides that police and fire department members retiring under sections 80–85F who were appointed as reserve police officers or reserve/call firefighters before July 1, 1937 shall receive credit for the actual service rendered each year in those capacities as part of their continuous service for retirement purposes.

Section 85H allows towns and fire/water districts to retire call firefighters, volunteer fire company members, and reserve/special police officers who are permanently disabled by on-duty injuries at two-thirds the annual compensation of a first-year permanent officer; also provides temporary compensation during periods of duty-related injury or incapacity.

Section 85H1/2 applies to cities, towns, or fire districts with no permanent police or fire department members that accept this section, allowing retirement of permanently disabled call firefighters or reserve police at two-thirds the average first-year salary of comparable officers in three surrounding towns, with the same framework for temporary compensation during injury or incapacity.

Section 85I (an alternative to section 85G for accepting cities and towns) allows the retiring authority to determine how much service as a reserve police officer or reserve/call firefighter appointed before July 1, 1937 is credited toward continuous service for retirement purposes under sections 80–85F.

Section 85J gives police officers and firefighters eligible for noncontributory retirement under sections 80–85 or 85E the option at retirement of taking a full pension (Option A) or a reduced lifetime pension with a survivor benefit paying two-thirds of the lesser amount to a surviving widow (Option B), subject to local acceptance.

Section 86 was repealed in 1950 by chapter 395.

Section 87 was repealed in 1930 by chapter 182, section 5.

Section 87A was repealed in 1928 by chapter 402, section 4.

Section 88 allows accepting towns to pay up to $300/year to the widow (while unmarried) or dependent children under 16 of persons killed while aiding police or performing fire duty at the town's direction, provided no compensation is payable under section 89 for the same death.

Section 89 provides annuities to the widow, children, and dependent relatives of police officers, firefighters, forest wardens, and certain other public employees killed or fatally injured in the line of duty, with amounts generally not exceeding the deceased's annual compensation at death, and requires election between these benefits and any contributory retirement system benefits.

Section 89A extends the line-of-duty death annuity framework of section 89 to all public employees of the commonwealth and its political subdivisions (not just police and fire), upon local acceptance, providing the same annuity structure to surviving spouses, children, and dependent relatives.

Section 89B provides enhanced death benefits for surviving spouses of police officers and firefighters killed in the line of duty: two-thirds of the officer's annual regular compensation (or the 12-month average, whichever is greater), plus child allowances, as an alternative to any other law's benefits; requires local acceptance.

Section 89C provides a $1,500/year annuity to the surviving spouse (while unmarried) of any city or town employee killed in the line of duty whose death occurred before any applicable benefit law was in effect, upon local acceptance.

Section 89D increases the line-of-duty death annuity for widows under section 89C from $1,500 to $2,000/year in accepting cities and towns, and supersedes section 89C in any municipality that accepts it.

Section 89E requires cities, towns, and districts using volunteer emergency service providers to offer one of three accidental death benefits for surviving spouses of call/volunteer firefighters and reserve/auxiliary police officers killed in the line of duty: an annuity of 2/3 to 100% of first-year regular compensation (with COLA), a $500,000 one-time insurance payment, or an insurance-funded annuity; benefits continue to surviving children if no spouse.

Section 90 exempts police and fire department members whose service ends by retirement or other termination at age 70 from the civil service layoff protections in chapter 31, sections 41–45, and a related 1923 act provision.

Section 90A allows cities, towns, and the Massachusetts Port Authority (upon appropriate vote) to increase the retirement allowance of former employees retired for on-duty injury or hazard to up to half the current compensation rate for a similar position; also provides automatic increases for state and metropolitan district police officers who retired before July 1, 1992.

Section 90B allows any retiree or their beneficiary to voluntarily waive all or part of a pension or retirement allowance for a specified period (or until further notice), binding themselves and their heirs.

Section 90C allows cities, towns, districts, and the Massachusetts Port Authority (upon appropriate legislative vote and after accepting section 90C) to increase the retirement allowance of former employees who were retired for ordinary disability with at least 25 years of service, up to half the current rate for similar positions.

Section 90C1/2 provides that state employees and state teachers' retirement system members who have been retired on superannuation, accidental disability, or ordinary disability with at least 25 years of creditable service shall have their retirement allowance increased to not more than $15,000, subject to section 102(e) limitations.

Section 90C3/4 provides that former state or metropolitan district police officers retired before July 1, 1992 on superannuation after at least 20 years of service shall have their retirement allowance increased to up to half the current compensation rate for comparable positions.

Section 90D allows cities, towns, districts, and the Massachusetts Port Authority that have accepted section 90C to further increase the retirement allowance of former employees retired for ordinary disability with 25+ years of service to up to half the current rate for similar positions.

Section 90D1/2 allows any city, town, county, regional, district, or authority retirement system to increase the retirement allowance (up to $15,000) for members retired with at least 25 years of creditable service on any type of retirement, by majority vote of the retirement board subject to approval by the local legislative body.

Section 90E provides that if a retiree's classification has been abolished since their retirement, cities, towns, districts, or the Massachusetts Port Authority accepting sections 90A, 90C, or 90D may increase that retiree's allowance to match increases given to retirees who were in the same grade at the time of retirement.

Sections 90F through 90G1/2 were repealed in 2000 by chapter 123, section 25.

Section 90G3/4 was repealed in 2017 by chapter 47, section 28.

Sections 90H and 90I were repealed in 2000 by chapter 123, section 28.

Section 90J allows retirement systems that accept this section (by board majority vote with legislative body approval) to pay from the expense fund the annual physical and mental examination costs for members serving beyond age 70.

Section 91 generally prohibits retirees receiving pensions from also being paid for public service, with specific exceptions (jury duty, elected office, emergency service, medical panels, etc.); paragraph (b) allows retirees to work up to 1,200 hours/year as long as combined earnings and pension don't exceed the current salary for the retired position plus $15,000.

Section 91A requires disability retirees to file annual earnings statements with PERAC under perjury penalties; if combined earnings and retirement allowance exceed what would be payable had the member remained in service plus $15,000, the excess must be refunded, and failure to file can result in termination of the retirement allowance until compliance.

Section 91B establishes a wage reporting system through which PERAC annually shares retiree data with the Department of Revenue, which then cross-checks earnings reports filed under section 91A to identify non-compliant disability retirees, with findings reported back to the relevant retirement board for action.

Section 91C grants PERAC access to criminal record offender information and requires it to compare that data against the list of disability retirees at least annually; if the comparison suggests action should be taken under sections 6 or 7, PERAC must notify the appropriate retirement board.

Section 92 declares any pledge, mortgage, sale, assignment, or transfer of a public pension void (except for written health insurance premium deductions), imposes a fine of up to $100 on parties to such transactions, and requires that if a pensioner becomes a public charge, their maintenance costs be deducted from the pension.

Section 92A (which contains section 93 text) provides that persons who were employed by agencies abolished by the 1919 reorganization act and transferred to new departments retain all pension rights as if their service had been continuous.

Section 93 protects the pension rights of employees who were transferred from abolished agencies to new departments under the 1919 reorganization act, treating their service as continuous for all pension purposes.

Section 94 creates a rebuttable presumption that hypertension or heart disease causing disability or death in uniformed firefighters, permanent police officers, corrections officers, Logan Airport crash crew, and certain other public safety employees was suffered in the line of duty, if the employee passed a physical exam on entry (or later) that showed no evidence of the condition.

Section 94A creates a rebuttable presumption that any lung or respiratory tract disease causing total disability or death in a uniformed firefighter (including certain airport and military fire crews) was suffered in the line of duty from inhaling noxious fumes or poisonous gases, if the employee passed a physical exam on entry or later that showed no evidence of the condition.

Section 94B creates a rebuttable presumption (rebuttable by preponderance of evidence of non-service connected factors) that qualifying cancers causing total disability or death in uniformed firefighters were suffered in the line of duty, applicable only to cancer types that may result from exposure to heat, radiation, or known/suspected carcinogens as determined by the International Agency for Research on Cancer, and only for members with at least 5 years of service.

Section 95 allows cities and towns to grant annuities to officials or employees who have at least 15 years of full-time service but are not entitled to any other pension or retirement allowance, providing up to half their regular annual compensation or $2,000 (whichever is less), with a minimum of $1,200 if the grant would otherwise be less.

Section 95A (requiring local acceptance) requires counties, cities, and towns to grant annuities to the surviving spouse or children of officials or employees who were retired or qualified for retirement under noncontributory law with no survivor election rights, with 15+ years of full-time service, up to half of regular annual compensation or $3,000, with a minimum of $1,500.

Section 95B updates the section 95A annuity cap from $3,000 to $6,000 (or half annual compensation, whichever is less) in accepting counties, cities, and towns, and supersedes section 95A in any municipality that accepts it.

Section 96 allows cities, towns, districts, and counties to increase any retirement allowance, pension, annuity, or other benefit that is less than $1,200/year (payable to former officials, employees, or their dependents) to up to $1,200/year, provided the person had at least 15 years of service.

Section 97 specifies the required approval processes for granting or increasing annuities and retirement allowances under sections 95 and 96: a two-thirds vote of city council plus mayoral approval in cities, a two-thirds vote at annual town meeting in towns upon selectmen's recommendation, and majority prudential committee or county commissioner vote in districts and counties.

Section 98 authorizes the state treasurer to make advance retirement allowance payments (not to exceed the amount actually due) to eligible state employees who have applied for retirement, while the application is being processed, subject to rules and regulations established by the treasurer.

Section 99 extends to cities, towns, and counties (upon local acceptance) the authority to make advance retirement allowance payments to eligible employees who have applied for retirement while applications are being processed, with rules established by the local treasurer.

Section 100 provides that when a firefighter, police officer, or corrections officer is killed in specified line-of-duty circumstances, their surviving spouse receives a pension equal to the salary that would have been paid had the deceased continued in service (at the maximum rate for the position); upon the surviving spouse's death, surviving children under 18 (or 22 if full-time students, or disabled) receive 72% of that pension plus $312/year each.

Section 100A establishes a $300,000 one-time killed-in-line-of-duty benefit, administered and paid by the state board of retirement (subject to appropriation), for the family of any deceased public safety employee (firefighters, police officers, corrections officers, EMTs, public prosecutors, and others) killed or fatally injured in the performance of duties; this benefit is in addition to section 100 amounts and is not taxable by the commonwealth.

Section 101 provides a base annual allowance ($6,000, $9,000, or $12,000 depending on system acceptance) to the surviving spouse of a former employee who was retired for disability and had no surviving spouse benefit under their retirement option; retirement systems may adopt the higher supplemental amounts by majority board vote with legislative body approval.

Section 102 establishes the cost-of-living adjustment (COLA) mechanism for the state employees' and teachers' retirement systems: the actuary files an annual report, the legislature determines COLA percentages, increases are applied to up to $13,000 of each member's allowance and funded from investment income, and the adjusted amount becomes the new base for future COLAs.

Section 103 establishes an optional COLA mechanism for local (non-state) retirement systems: upon acceptance by board vote with legislative body approval, a system may grant annual COLAs (up to 3% if they opt into subsection i) on a base amount starting at $12,000, funded from investment income, subject to the system's funding schedule, with procedures for opting out of a COLA in any given year.

Section 104 establishes two supplemental funds to pay benefits that federal tax law limits would otherwise prevent: (a) a Section 401(a)(17) Excess Fund to pay the difference between the retirement allowance that would have been paid absent the federal compensation cap and what is actually payable; and (b) a Section 415 Excess Benefit Fund to pay the difference between what would be paid without federal benefit limits and what is actually payable under those limits.

Section 105 allows members retired under sections 5 or 10 to be reinstated in a retirement system by repaying all retirement allowances received plus buyback interest; upon reinstatement they resume contributing and earn creditable service, but receive a refund of reinstatement payments (without service credit) if they separate with fewer than 5 years of reinstatement service.

Section 106 protects retirement allowances that included annual vacation leave buyout payments on which contributions were made, providing that such allowances shall not be reduced because of those contributions; it also specifies that vacation leave buyout payments qualifying as regular compensation as of May 1, 2018 continue to be treated as such for members who were in service on that date, subject to anti-spiking conditions.