Notice: While reasonable efforts have been made to assure the accuracy of this information, this is an unofficial version of the MTRS regulations, and is for informational use only. For the official, printed version, please contact the State Bookstore (see for more information).

20.01. An ‘Employer’ for purposes of the Massachusetts Teachers’ Retirement System is an entity as defined in M.G.L. c.32, provided that such is limited to entities which are the Commonwealth or a political subdivision of the Commonwealth, or an agency or instrumentality of either of the foregoing. No employer which is not permitted to participate in a qualified governmental pension plan as defined in Code Sections 401(a) and 414(d) shall be permitted to participate in the Massachusetts Teachers’ Retirement System.

REGULATORY AUTHORITY: 807 CMR 20.00: M.G.L. c. 15, §16; M.G.L. c. 32, §§ 1, 20(5)(b)
26 U.S.C. § 414(d)