benefits

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 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 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 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 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 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.

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 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 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 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 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 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 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 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 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 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 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 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 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.

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 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 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 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 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.