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Early Retirement Bill - Important Information
02/16/2021:
You may have heard recent reports of a potential early retirement incentive program for Massachusetts teachers.

On Friday, February 12th, State Senator John C. Velis and State Representative Carol A. Doherty filed identical bills, currently identified as SD. 1111 and HD.1802 (these bills may be assigned new numbers in the coming weeks), on behalf of the Massachusetts Teachers Association (MTA) titled: An Act to provide a retirement enhancement opportunity for certain members of the Massachusetts Teachers Retirement System. However, please be advised that these are just proposed bills and will not necessarily result in a passed law. The journey from bill to law is a lengthy and deliberative process where bills can fail to progress out of the early stages or can be modified substantially during the process.

The Massachusetts Teachers’ Retirement System (MTRS) is currently reviewing the proposed legislation, will closely monitor its progress, and will post updates here as they become available.

Coronavirus Information - Updated 3/5/2021
■ Please see our Frequently Asked Questions. Updated 3/5/2021
■ MTRS offices are closed to the public until further notice, essential services continue.
■ Retirees and Survivors, no delay to your monthly benefit.
■ Continue to mail Retirement Applications and any paperwork to the appropriate office.
■ For urgent matters, email GenInfo@trb.state.ma.us or call the Charlestown (617-679-6877) or Springfield (413-784-1711) office.
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The MTRS and you
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Retiring from the MTRS
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Pre-retirement Issues
Survivor benefits for active members
Leaving MTRS service prior to retirement
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The MTRS and you

Members

Membership is a benefit and a very important part of your financial future—the MTRS is your retirement plan. As an eligible member, you will make contributions to the MTRS annuity savings fund and, eventually, receive those contributions in the form of a retirement allowance, refund or, in the event of your death, a survivor benefit.

We look forward to serving you and your family for 20, 40 or 60 years—or more!


When you join the MTRS…

What YOU need to do:

  • Complete the MTRS online enrollment process
  • Designate a beneficiary of your account, to have on record in the event that you die while in active service
  • Check your pay stub to confirm that you are contributing at the correct rate
  • If you have prior service that you may purchase as creditable service toward your retirement benefit, look into purchasing that service
  • Familiarize yourself with the benefits and services provided by the MTRS by browsing our site

What WE do for you:

  • Establish your MTRS annuity savings account
  • Record your beneficiary designation

Throughout your career…

What YOU need to do:

  • Contact the MTRS if you:
    • are injured while performing the duties of your job
    • want to change your beneficiary designation
    • get divorced
    • want to participate in the governance of the MTRS as an elected Board member or in the administration of the Pension Reserves Investment Trust PRIT Fund as our members’ elected PRIM board representative
  • Notify your payroll office—not us—if your address changes we receive this information from your employer, so keep your payroll office up to date
  • Review the Annual Statement of your MTRS annuity savings account, and notify us of any necessary updates
  • Keep your MTRS correspondence with your important papers, and let your survivors know where to find this information so that they may contact us
  • Stay abreast of retirement issues—visit our website, read our newsletters , attend our seminars and pay attention to announcements posted in your school
  • If you have prior service that you may purchase as creditable service toward your retirement benefit, look into purchasing that service
  • Plan for your retirement—attend MTRS seminars; investigate plans offered through your employer, such as 457 deferred compensation plans and 403(b) retirement plans; and, work with your family and outside advisors to evaluate your particular needs on an ongoing basis

What WE do for you:

  • Maintain an accurate record of your MTRS annuity savings account and personal data
  • Send you an Annual Statement of your account, generally in the spring
  • Process your service purchases, if any
  • Keep you informed of retirement issues by way of our publications and presentations

If you leave active service prior to retirement…

What YOU need to do:

  • Contact the MTRS if you:
    • leave active service as a Massachusetts educator
    • are terminated by your employer
    • become disabled and cannot work
  • In the event that you die while in active service, your survivors should contact the MTRS regarding potential survivor benefits

What WE do for you:

  • Inform you of your options regarding what to do with your MTRS annuity savings account
  • Process and pay a disability or termination retirement allowance
  • Process and pay a benefit to your survivor

When you are within five years of retirement…

What YOU need to do:

  • If you have prior service that you may purchase as creditable service toward your retirement benefit, look into purchasing that service
  • Estimate what your retirement benefit will be
  • Stay abreast of retirement issues—visit our website, read our newsletters, attend our seminars
  • Be aware of the many other issues you will need to address
    • health insurance
    • cost-of-living adjustments
    • limitations on working for a Massachusetts public employer after retirement
    • Social Security limitations
  • Contact the MTRS with any general questions you might have
  • When you are within 6 months to one year of retirement, go through our step-by-step, online retirement application process.

What WE do for you:

  • Process your service purchases, if any
  • Provide you with assistance in the preparation of your retirement application, as requested

During retirement…

What YOU need to do:

  • Contact the MTRS if you:
    • change your name, address or Social Security number
    • lose your retirement check
    • become re-employed by a Massachusetts public employer and exceed the time and earnings limitations
    • become divorced and your retirement allowance is divided
    • want to change your withholding for federal taxes, retiree beneficiary designation (Option A and B only), or payment method
    • want to participate in the governance of the MTRS as an elected Board member or in the administration of the Pension Reserves Investment Trust (PRIT) Fund as our members’ elected PRIM board representative
  • Complete and return the Benefit Verification Form that we will send you periodically throughout your retirement
  • Advise your survivors to contact us in the event of your death

What WE do for you:

  • Pay you a monthly retirement allowance
  • Forward your health insurance payment
  • Withhold federal income tax
  • Send you a yearly 1099-R tax form
  • Pay a benefit to your survivor, if applicable

Your membership

Members

Membership is a benefit and a very important part of your financial future—the MTRS is your retirement plan.

FAQs

What requirements must I meet in order to become a member of the Massachusetts Teachers’ Retirement System?

You are eligible to join the MTRS if you are employed as a teacher or administrator in a Massachusetts public school outside the City of Boston or in any educational collaborative in Massachusetts and:

  • you are covered by a contractual agreement regarding your employment;
  • you are employed on at least a half-time basis;
  • you are certified by the Department of Elementary and Secondary Education; and,
  • your contractual agreement requires that you be certified by the Department of Elementary and Secondary Education as a condition of your employment.

Directors of educational collaboratives and charter schools are also eligible for membership.

Do I have to become a member of the MTRS?

If you meet the eligibility requirements stated above, yes.

How much am I required to contribute?

You are required to contribute a set percentage of your salary through regular payroll deductions.

Your contribution rate is established by the Commonwealth’s retirement law (Chapter 32 of the Massachusetts General Laws) and is determined by the date on which you most recently became eligible for membership in a Massachusetts contributory retirement system and from which you continuously maintained your funds on account. Most of our members will establish membership in a contributory retirement system on the date they start working as a public employee in Massachusetts.

If membership in the MTRS is required, your employer will deduct the mandated percentage from your regular compensation and forward your contributions to the MTRS for deposit in your annuity savings account, pursuant to M.G.L. c. 32.

 

MTRS member contribution rates
Date you established your current “effective membership date” Not participating in RetirementPlus* Participating in RetirementPlus*
April 2, 2012 and after 9% plus 2% on earnings over $30,000/year; with 30 years of creditable service, contribution rate decreased to 6% plus 2% on earnings over $30,000/year 11%; with 30 years of creditable service, contribution rate decreased to flat 8%, and no additional 2%
July 1, 2001 through April 1, 2012 9% plus 2% on earnings over $30,000/year 11%
July 1, 1996 through June 30, 2001 9% plus 2% on earnings over $30,000/year
January 1, 1984 through June 30, 1996 8% plus 2% on earnings over $30,000/year
January 1, 1979 through December 31, 1983 7% plus 2% on earnings over $30,000/year
January 1, 1975 through December 31, 1978 7%
Before January 1, 1975 5%
*The enhanced benefit plan known as RetirementPlus became effective on July 1, 2001. Depending on your membership history with the MTRS and other Massachusetts public retirement systems, you may have either had a one-time opportunity to elect whether or not you wanted to participate in RetirementPlus, or been required (“mandated”) to participate.

If you established your current “effective membership date” with your membership in…

  • another Massachusetts contributory retirement system and transfer into the MTRS on or after July 1, 2001, you will be given a one-time RetirementPlus election period that is 180 days from the date of your transfer into the MTRS. If you make a timely affirmative election to participate in RetirementPlus, your contribution rate will be raised to the RetirementPlus rate of 11%; if you either opt not to participate in RetirementPlus, or do not return your form by the deadline, your contribution rate will remain at the amount corresponding to your date of membership, and you will not be enrolled in RetirementPlus.
  • the MTRS…
    • on or before June 30, 2001, your one-time RetirementPlus election period was March-June 2001, when we mailed an election form to you.
    • on or after July 1, 2001, by law, you are required (“mandated”) to participate in RetirementPlus, and your contribution rate is 11%.

How can I check my contribution rate?

Look at your pay stub. Divide the amount of your retirement withholding by your gross income, and then refer to the contribution chart. For example, if your enrollment date is January 2, 1979 and your salary is $35,000, your total contribution would be 7% of $35,000 plus 2% of $5,000. The 2% contribution does not apply to RetirementPlus participants.

If your contribution rate is not correct, confirm your calculation with your payroll office and then contact the MTRS. Note: If the 2% contribution also applies, be sure it appears on your pay stub.

What is “Membership Tier” and how do I know which Tier I am in?

Chapter 176 of the Acts of 2011—commonly referred to as Pension Reform III—created a new benefit structure for individuals who became members of Massachusetts public retirement systems on or after April 2, 2012. Because the benefits members are entitled to are now based, in part, on when they established their effective membership date, the MTRS now distinguishes between two “Membership Tiers”:

  • Membership Tier 1: members whose effective membership dates were established before April 2, 2012; and
  • Membership Tier 2: members whose effective membership dates were—and are—established on or after April 2, 2012.

If I was formerly a member of a Massachusetts contributory retirement system and I withdrew my funds, can I now “buy back” that service and enter the MTRS at my earlier—and lower—contribution rate?

No. While you may “buy back” that time in order to increase the total amount of your creditable service, your buy-back does not entitle you to your earlier contribution rate. You may purchase service time only, not the benefit of the lower rate.

Why do I have to pay a 1.45% Medicare tax?

If you were hired on or after April 1, 1986, you are required to pay a 1.45% Medicare tax. While this does not earn you any Social Security “credits,” it does entitle you to Medicare coverage at age 65 if you have paid this tax for at least 10 years.

Your annuity savings account

Members

Depending on what you do in your career and how long you live, either you or your survivors will receive all or a portion of your contributions and interest in the form of a refund, retirement allowance or survivor benefit.

The MTRS is a defined benefit plan, which means that your benefits are calculated according to a set formula. This formula considers your years of creditable service, age at the time of your retirement and your final salary average. Your benefit is not based solely on your contributions and interest.


FAQs

Does the balance in my annuity savings account figure into the determination of my retirement benefit?

No—the MTRS is a “defined benefit” plan, which means that your retirement benefit is calculated based on your age at the time of your retirement, your years of creditable service, and your highest three-year salary average (Tier 1 members) or five-year salary average (Tier 2 members). Unlike with a “defined contribution” plan, such as a 401(k), or an IRA, your retirement benefit is not a return on what you put into your annuity account.

Where does the money I contribute go?

Your school district forwards your contributions to us and we establish and maintain an annuity savings account on your behalf for your retirement. Your MTRS annuity savings account consists of two parts:

  • contributions, which are deducted from your paycheck by your school district and
  • interest, which is earned on your prior year’s ending balance and credited at a rate determined annually by the Public Employee Retirement Administration Commission (PERAC). The rate is equal to an average passbook savings return.

Additionally, if you have purchased creditable service, your payments will be included in your annuity savings account balance.

As an active, contributing member, will I have access to the funds in my annuity savings account?

No. The MTRS is a defined benefit pension plan. Your contributions, along with an annual appropriation by the Commonwealth and the investment earnings on the system assets, are used to fund your future pension benefits. As a member who is actively contributing to the MTRS through regular payroll deductions or who is on an authorized leave of absence, you are not eligible to withdraw any portion of your annuity savings account balance, or borrow money from this account.

What happens to the money in my annuity savings account?

Depending on what you do in your career, the money in your account will be paid out in the form of either a refund to you, or a retirement benefit to you or your beneficiary(ies). Specifically, if you:

  • Leave Massachusetts public service before retiring, you may withdraw your account (also known as taking a refund). If you take a refund, then your account will be closed and you will no longer be a member of the MTRS or entitled to MTRS benefits.
  • Retire from the MTRS, your funds will remain on account with the MTRS and will be paid out to you over time as part of your monthly lifetime benefit. You do not have access to this account after you have retired.
  • Die before retiring, depending on your marital status and the type of beneficiary you have selected, we will either pay your account balance in a lump sum to your named  beneficiary(ies), or use it to pay a portion of the benefit to your survivor.

If you leave our system for employment with another Massachusetts public agency that requires your membership in its retirement system, we cannot refund your balance; in that event, we must transfer your funds directly to that other Massachusetts contributory retirement system, unless you were a member of more than one contributory retirement system (a “dual member”) on or after January 1, 2010.

When I retire, will I also receive a refund of my annuity account balance?

No, you will not receive both a retirement benefit and a refund of your account.

How do I know how much money I have in my annuity savings account?

The MTRS sends annual statements of account to all active and inactive members who have funds in their annuity savings accounts. This statement reflects personal data (name, address, beneficiary designation) as well as financial information regarding any activity in your account, the amounts of after-tax contributions, pre-tax contributions, interest and the total balance in the account as of the end of the previous calendar year. If you need a statement of your MTRS annuity savings account balance—for instance, as documentation for a mortgage application or for some other legal issue—you may request one at any time during the year. Simply contact us by phone or e-mail, and we will gladly send you a letter with this information.

What is the difference between after-tax contributions and pre-tax contributions?

The difference is that you have already paid taxes on your after-tax contributions—and therefore you do not have to pay taxes on them again when you receive them in the form of a lump-sum payment or a retirement allowance—but you have not yet paid taxes on your pre-tax contributions and, so, you will have to pay taxes on those when you receive them.

Is the interest on my account considered a pre-tax or an after-tax amount?

All interest is paid on a pre-tax basis; as such, all interest is included in the taxable portion of your annuity savings account balance, which you may need to reference for tax purposes in the event you take a refund of your account.

How do I know what amount is nontaxable and what is taxable?

The MTRS will separate the taxable and nontaxable amounts on your annual statement. Additionally, if you leave service and take a refund of your account, the pre-tax and after-tax amounts will be identified on the form 1099-R that you will receive in January after the calendar year in which you receive your payment.

Can the money in my account be assigned to someone else or attached by a third party?

No—you may not assign the funds in your account, nor may your account be garnished or attached by a lien or any other legal or equitable process except by the Internal Revenue Service, the Massachusetts Department of Revenue or, in the event of divorce, pursuant to a Domestic Relations Order. The funds must remain in your account with the MTRS until you retire, die or become an inactive member who is eligible to receive a refund of the money.

Likewise, your retirement allowance is subject to assignment generally only pursuant to court-ordered child support payments and in divorce cases, domestic relations orders.

How is the interest rate on my MTRS account determined?

This interest rate bears no relationship to the actual return earned on the annuity savings fund; rather, it is an “artificial” rate of interest established by the Public Employee Retirement Administration Commission (PERAC). By law, this rate is determined by the average interest rate paid on individual savings accounts, which is obtained from a representative sample of financial institutions in Massachusetts.

The contributions from active members are pooled and invested for the MTRS by the Pension Reserves Investment Management (PRIM) Board in the Pension Reserves Investment Trust (PRIT) Fund. The interest you earn on your balance does not reflect the MTRS fund’s actual investment return. The fund’s excess investment return is transferred to the system’s reserve fund, which ensures the future stability of the system.

Who manages the investment fund?

The Pension Reserves Investment Trust (a pooled investment fund established to invest the pension reserve assets of the Massachusetts State Employees’ and Teachers’ Retirement Systems) is managed by the Pension Reserves Investment Management Board (PRIM). PRIM’s mandate is to accumulate assets through investment earnings and other revenue sources in order to reduce the Commonwealth’s unfunded pension liability and to assist local participating retirement systems in meeting their future pension obligations.

The PRIM Board consists of nine elected and appointed members, including two representatives of the MTRS (one appointed and one elected). For more information, visit PRIM online.

Retiring from the MTRS

Members

Retirement can be a very exciting, and yet stressful, confusing time. When you are ready to apply for retirement, please know that we will help you through the process. Depending on what stage you are at in your career, retirement may be the first or last thing on your mind. However, you need to understand your retirement benefits so that you may plan for a successful retirement.

What types of retirement benefits does the MTRS provide?

There are three types of retirement benefits:

Regular ('superannuation')

“Superannuation” is the technical name for the most common type of retirement benefit: an allowance earned after a career of public service. Within this category, there are two types of allowances: a “regular” benefit and an enhanced, RetirementPlus benefit.

The average life expectancy at retirement is approximately 25-30 years. The best plan for future financial security involves having several sources of income rather than just one.


FAQs

When will I be eligible to receive a regular (“superannuation”) retirement allowance from the Massachusetts Teachers’ Retirement System?

Your eligibility to receive a regular retirement allowance is based on:

  • your effective membership date in a Massachusetts public retirement system (which determines your membership tier ),
  • the number of years of creditable service you have, and,
  • depending on your membership date, your age

Specifically, depending on which Membership Tier you are in, you will be able to receive a retirement allowance as follows:

  • Tier 1 (established membership BEFORE April 2, 2012): when you:
    • have 20 or more years of creditable service, regardless of your age, OR
    • are at least age 55 and you have 10 or more years of creditable service.
  • Tier 2 (established membership ON OR AFTER April 2, 2012):
    • when you are at least age 60 and you have 10 or more years of creditable service.

NOTE: If your effective membership date is BEFORE January 1, 1978, you are eligible to retire upon reaching age 55. There is no minimum service requirement, nor do you have to be an active member in order to apply for retirement.

If you are participating in RetirementPlus, in order to be eligible to receive the enhanced RetirementPlus benefit, you must also have at least 30 years of creditable service, of which 20 years are membership service with the MTRS or Boston Retirement System as a teacher.

The Massachusetts Retirement Law (Massachusetts General Laws Chapter 32) regulates your retirement allowance and allows you to choose one of three benefit options. These options differ with regard to the amount paid and whether any benefits will be paid to someone else after your death.

How and when do I file for retirement?

In order to retire, you must file an application for retirement with the MTRS—notifying your school district of your intent to retire does not begin any paperwork with us. You may file your application up to four months before your retirement date. If your application is received within 60 days after your date of termination of service, your retirement can take effect on your termination date. If, however, you file more than 60 days after your date of termination of service, your benefits will not be retroactive to that date; the earliest they may then begin is 15 days after we receive your application.

For example, if you decide during summer vacation that you want to retire instead of returning to the classroom in the fall, the MTRS must receive your completed application on or before August 29 to use June 30 as your retirement date and have your benefits be retroactive to June 30. If the MTRS receives your application on August 30, your earliest retirement date would be September 14, and you would lose two and a half months’ worth of retirement benefits (from July 1 through September 14).

For a step-by-step guide to regular (“superannuation”) retirement—including basic information and an online benefit estimator—please see Apply for retirement.

Do I have to retire at the end of the school year?

No—you may choose any day of the year as your effective date of retirement. However, if you choose to retire at the end of a school year and your school year ends in June, your retirement date will take effect on June 30, a date set by MTRS regulation.

What is my retirement benefit based on?

Except for accidental disability, ordinary disability/veteran and termination retirement benefits, your retirement benefit is based on the following factors:

  • Your age on your date of retirement: If your birthday is January 1, and you are retiring on June 30, your age factor will be based on your age as of your last birthday. We do not round up your age when determining an age factor. If your Membership Tier is:
    • Tier 1 (established membership BEFORE April 2, 2012), you will reach the maximum age factor at age 65.
    • Tier 2 (established membership ON OR AFTER April 2, 2012), you will reach the maximum age factor at age 67.
  • Your years of creditable service: This is the total number of years of creditable service you have accrued in the MTRS.
  • Your final salary average: 
    • For Tier 1 members, the average of either your highest three consecutive years’ salaries ,or your last three years’ salaries, whichever is greater.
    • For Tier 2 members, the average of either your highest five consecutive years’ salaries, or your last five years’ salaries, whichever is greater.

Under the Massachusetts Retirement Law (M.G.L. c. 32), you may choose to retire under one of three benefit options: Option A, B or C.

Involuntary Termination
Termination retirement is available only for members with effective membership dates before April 2, 2012. As a result of “Pension Reform III” (Ch. 176 of the Acts of 2011), the termination retirement formula was eliminated for members who joined a Massachusetts contributory retirement system on or after April 2, 2012.

If you are involuntarily terminated, the MTRS provides a termination retirement allowance (M.G.L. c.32, section 10(2)). The eligibility criteria and benefit calculation formula are different from those for a superannuation retirement allowance.


FAQs

What are the eligibility criteria for the termination retirement benefit?

  • Your effective membership date must be before April 2, 2012;
  • You must have at least 20 years of creditable service;
  • Your position must have been eliminated, or you failed to be re-appointed to your position;
  • Your separation from service must be completely involuntary, and must not be due to moral turpitude or a violation of work rules;
  • You may not have refused an offer of a comparable position in which you are certified.

What if my position is eliminated, or I am terminated but I do not meet the eligibility criteria for a termination retirement allowance?

If your effective membership date is before April 2, 2012, and you have at least ten years of creditable service, you may leave your funds on account and apply for a superannuation (regular) retirement benefit upon attaining age 55 or any time thereafter. Alternatively, you may withdraw your funds from the MTRS at any time, subject to the interest limits.

Please note that pursuant to M.G.L. c. 32, § 15, any member who is convicted of a crime involving the laws applicable to his or her position, shall not be entitled to a retirement allowance.  Rather, such member will receive a lump-sum refund of his or her contributions to the MTRS, with no interest.

How is the amount of a termination allowance calculated?

The termination retirement allowance is equal to one-third of the average of your three highest consecutive years’ salaries, plus an annuity amount that is based on your age and account balance at retirement.

What is the difference between regular (“superannuation”) retirement and termination retirement?

Superannuation retirement and termination retirement differ as far as their eligibility criteria as well as the formula used to calculate the Option A benefit amount. However, once the termination allowance under Option A is calculated, the termination allowances under Options B and C are determined in the same way as for a superannuation allowance.

How do I apply for a termination retirement allowance?

  • As soon as possible after you receive formal notice of termination from your school district, contact us for a retirement application.
  • As soon as possible—and, if you want your retirement to become effective on your date of termination, no later than 60 days after your effective date of termination—file your completed application with our office. For example, if your effective date of termination is June 30, you must file your application with our office no later than August 29 in order to have an effective date of retirement of June 30. If your retirement application is received after 60 days from your effective date of termination, the earliest you could retire, by law, would be 15 days from the date that we receive your retirement application.
  • After we have received your completed application, we will contact your school district for written verification of your statement and determine your eligibility. If you are eligible, we will then send you additional information on the benefits you are entitled to.

A word of caution

Please be advised that once your termination retirement allowance becomes effective, you may not return to active membership service as a teacher. Specifically, if your name should appear on a recall list after the approval of your termination retirement allowance, you may not be able to “un-retire” and elect to take a teaching position if one is offered to you. “Un-retirement” can only be accomplished through Section 105 of the retirement law, which requires, among other things, repayment of all the retirement allowance you received, plus interest.

For more information, please see working after retirement. Additionally, if you are recalled prior to our approval of your application for a termination retirement allowance, you must immediately notify the MTRS, as you would not be eligible to retire under this formula. For these reasons, consider your options carefully. If you have any questions, please contact us.


Termination retirement allowance: Formula and worksheet

The example illustrates the calculations for a 45-year old member whose effective membership date is prior to April 2, 2012, who is a non-veteran, and who, at the time of termination, has a salary average of $55,000 for his or her highest three consecutive years, an MTRS annuity savings account balance of $60,000, and a beneficiary who is age 44.

Also shown here is the member-survivor benefit payable only under Option C. This benefit is payable on a monthly basis to your beneficiary for the rest of his or her life.

Option A allowance
Example
3-year salary average $55,000
x 1/3 x 1/3
Pension portion $18,150
+ Annuity portion
The annuity portion is calculated based on your age and the balance in your MTRS annuity savings account. In general, the annual annuity portion for members with approximately 20 years of creditable service ranges from $3,000 to $6,000. Your actual figure will vary.
+ $4,558
Option A annual allowance
Note: If you are a wartime veteran, $15 for each year of teaching service (up to a maximum of $300) is added to the Option A annual allowance.
$22,708

 

Option B allowance
Option A annual allowance (see above) $22,708
x 99% (approximately 1% less than Option A) x 99%
Option B annual allowance $22,480

 

Option C allowance and survivor benefit
Option A annual allowance (see above) $22,708
x Option C Factor (see Option C Factor Table  ) x 0.9616
Option C annual allowance $21,836
x 2/3 (allowed survivor portion) x 2/3
Annual member-survivor benefit $14,557

A note about this formula

The formula for estimating termination retirement allowances under Options A, B and C is also used in another situation. If your effective membership date is prior to April 2, 2012, and, at the time you apply for regular retirement you have 30 years of creditable service, we will automatically calculate your retirement benefits under this formula as well as under the regular retirement formula. Whichever formula results in the greater Option A amount is the one we will use to provide you with your estimated retirement allowance figures.

Disability

All applications for disability retirement must be reviewed by the members of the Board at one of their monthly meetings. Only the Board may grant disability retirement benefits.

If you should find yourself permanently disabled and unable to work for an extended period of time, you may be eligible to receive one of two types of disability retirement benefits:

  • accidental disability benefits if your disability is work-related; or,
  • ordinary disability benefits if your disability is non-work-related.

FAQs

How do I apply for a disability retirement allowance?

To apply, you will need to complete our Disability Retirement Application , which includes a section that must be completed by your physician. It also contains various release forms so that we may gather documentation from doctors, medical institutions and insurers. However, because there are many issues involved in the disability retirement application process, you may want to have a conversation with the Disability Case Manager in our legal unit before filing the application to be sure that this is an appropriate option for your particular situation.

What happens after I submit my application?

  • Upon receipt of your completed application, we will request the appropriate medical, hospital and insurance records and request that your school department complete our Disability Applicant’s Employer’s Statement regarding the circumstances of your disability. The Employer’s Statement is a questionnaire regarding the nature of the event, injury or accident which led to your present state of disability as well as your capacity for employment.
  • Upon receipt of the documentation from your medical providers, we will review all of the materials and, in most cases, we will ask the Public Employee Retirement Administration Commission (PERAC ) to set up a three-member regional medical panel to examine you.
  • After being appointed by PERAC, the regional medical panel will meet to conduct its examination of you.
  • After completing its examination, the regional medical panel will report its findings and recommendation to PERAC, who will forward the report to the Board.
  • After receipt of the report, we will notify you of the panel’s findings and provide you with a copy of all of the documents completed by the regional medical panel. Your application is then ready to be considered by the full Board.
  • When a Board hearing is scheduled, we will notify you. If your application is approved by the Board, it will be transmitted to PERAC for final action; PERAC must act on your application within 30 days of its receipt. If your application is denied by the Board, we will advise you of your right to appeal the decision.

Do I have to appear at the Board hearing?

All disability applicants are welcome to attend the Board meeting and will be heard by the Board, though for many ODR cases, applicants’ attendance is not necessary. An applicant may choose to be represented by an attorney before the Board.

Am I required to have a medical panel examination?

Unless the Board denies your application as a matter of law prior to the convening of a medical panel, applicants must attend a medical panel examination. Pursuant to Chapter 32 of the Massachusetts General Laws, every member of a state contributory retirement system who applies for disability benefits must be examined by a regional medical panel. In very unusual cases where the member’s condition prevents travel, the panel will review documents only in lieu of an examination.

Will I be re-examined on a regular basis to see if I am capable of returning to work?

PERAC may conduct a re-examination of you once per year during the first two-year period after the effective date of your retirement, and then once a year every three years after that.

Does PERAC have the authority to suspend or modify my retirement allowance?

Yes. Please see M.G.L. c. 32, S. 8 and PERAC’s website.


Overview of disability retirement benefits: Accidental vs. ordinary
Accidental disability Ordinary disability
Who can apply? Any teacher or administrator who is contributing a percentage of his or her salary to the MTRS. Any teacher or administrator who is contributing a percentage of his or her salary to the MTRS and who has 10 years of service.
What are the disability criteria? A medical panel of three physicians must certify and the Board must find that:

you are essentially unable to perform the duties of your particular job and

the disability is such that it is likely to be permanent and

the disability is the natural and proximate result of the personal injury you sustained or the hazard undergone.

A medical panel of three physicians must certify and the Board must find that:

you are essentially unable to perform the duties of your particular job and

the disability is such that it is likely to be permanent.

How is the benefit allowance calculated? The benefit allowance has two components:

your annuity, a sum based on your age and contributions to the MTRS and the interest on those contributions, plus

your pension, an amount equal to 72% of your yearly compensation as of the date you were injured. This portion of your benefit will not be taxed.

If you are a military veteran, pursuant to M.G.L. c. 32, §1, and c. 4, §7, cl.43, a veteran’s bonus will be added to your allowance. The veteran’s bonus is equal to $15 per year of creditable service, up to a maximum annual total of $300.

If you are:

a non-veteran, your allowance is calculated under the superannuation retirement formula as if you had retired at either:

  • age 55, if you are in Membership Tier 1 (your effective membership date is before April 2, 2012), or
  • age 60, if you are in Membership Tier 2 (your effective membership date is on or after April 2, 2012).

a veteran, your allowance is equal to a yearly annuity amount plus one-half of your salary for the last twelve months during which you were actually employed, OR the superannuation allowance to which you are entitled, whichever is greater.

Are there any benefits for my children? Yes–if you have any dependent children you will receive an additional benefit of $450 per year per child, plus all of the cost-of-living adjustment increases paid since 1988. As of July 1, 2019, the additional annual benefit for eligible children was $952.32. A dependent child is a child under age 18 or a child of any age who is physically or mentally incapacitated from earning. If your child reaches age 18 and then continues his or her education on a full-time basis, the stipend will continue until he or she reaches age 22. The MTRS will verify that your child is a full-time student every semester until he or she reaches age 22. No–there are no additional benefits for dependent children.
Can I receive my allowance under any Option—A, B or C? Yes. Yes.

Please note that, because the disability benefit formulas vary by type and, for ordinary disability cases, whether you are a veteran or non-veteran and whether you are participating in RetirementPlus, they are not shown here.

Instead of receiving a retirement allowance, can I receive a refund of my contributions and interest?

Yes—you may receive a refund if you have officially resigned from your position and will not be re-employed by a Massachusetts public employer (in other words, you will not be employed in a position requiring membership in a Massachusetts contributory retirement system).

See Leaving the MTRS prior to retirement for more information on your options upon leaving active teaching service.

 

Creditable service

Members

Why creditable service is important

Creditable service:

  • is one of the three factors used to calculate the amount of your retirement benefit (the other two are your age and final salary average); and,
  • determines whether you are “vested” for purposes of receiving a retirement benefit.

At the time of your retirement, we will review and verify your creditable service history.

You may earn service credit in two ways: automatically while you are contributing to the MTRS via regular payroll deductions; and, if you have previously rendered eligible service, you may be able to purchase credit for your prior employment.

 

Service automatically credited by MTRS

Regular MA public school teaching service

This service is credited through your school’s monthly deduction reporting. Note: If you previously rendered MA public school service, and then left and took a refund of your MTRS account, you may “buy back” your prior service credit (this is known as a “refund buyback”). See Other MA public service.

Regular service is earned by all teachers and administrators who are employed on at least a half-time basis and who are contributing members of the MTRS. If you are employed on a full-time basis, you will earn one year of creditable service for each contract year you complete. For service rendered on or after 7/9/2010, service rendered on less than a full-time basis will earn an amount of regular service credit which equals their percentage of full-time employment.

For information on how part-time service is credited, see Part-time “membership” service.

Authorized leaves of absence, including sabbaticals

For paid leaves, you will be credited based on the length of your leave and amount of compensation received, as documented by you and your school district; for unpaid leaves, you may receive up to one month of credit.

You will receive creditable service depending on how you were compensated during your leave. If you received:

  • full compensation, you will receive full service credit.
  • partial compensation, you will receive prorated service credit.
  • no compensation (an unpaid leave), you will receive either the exact number of days of your leave if it was for one month or less, or one month of service if it was for longer than one month.

Please note:

  • Paid sabbaticals, regardless of when they were rendered, will always be prorated to reflect the percentage at which they were paid. For example, a sabbatical at 75 percent pay will be credited as 0.75 year of service.
  • Two or more consecutive leaves of absence will be treated as one leave. For example, school districts often allow leaves of absence in one-year increments and require educators who wish to take two-year leaves to reapply after the first year of the leave. In these cases, the two-year or more leave is counted as one leave of absence, and credited as noted above.

Military leave of absence during your membership in a MA contributory retirement system

If you rendered active military service in the middle of your Massachusetts public service career, generally you may be eligible to receive credit for a maximum of four years of your time in the military. Please note that if you qualify, the cost of this service is borne by the school district or municipality; you do not have to pay for this time.

To qualify, you must have been an active member of a Massachusetts contributory retirement system immediately prior to entering military service, and, within two years of your discharge or release, you must have returned to membership service. While you were in the military, your local school district or municipality should have been making contributions to the retirement system you belonged to prior to your military service. If such contributions were not made, we will bill the municipality on your behalf for the contributions that should have been made to the retirement system.

 

Types of purchasable service and application forms

If you rendered any of the types of service listed below, you may be eligible to purchase credit for your service. If you wish to purchase credit, you must complete and submit the appropriate service purchase applications, along with any required documentation. We will review your application, determine your eligibility to purchase your service, and send you an invoice.

Please note:

  • You must be an active member at the time of application: As of July 3, 2014, to be eligible to purchase service, at the time you submit your service purchase application, you must be a member in service with the MTRS (exception: you do not need to be a member in service at the time you wish to purchase Peace Corps service). Generally, you are a “member in service” if you are: actively teaching; receiving Workers’ Compensation for total incapacity; on a sick leave; or, on an authorized unpaid leave of less than one year). Please note that if you are no longer a member in service at the time your initial invoice is due, then in order to be eligible to purchase your service, you must EITHER pay the total amount by the due date indicated, OR enter into our five-year installment plan, pay the first installment amount by the due date indicated, and make all future installment payments in full and on time. If you do not take either action after receiving your initial invoice, you will not be able to purchase your service unless and until you again become a member in service, at which time you will need to request an updated invoice from us and your purchase will be subject to additional interest at the rate then in effect.
  • If your due date has passed, you must request an updated invoice: If you previously applied to purchase creditable service and received an invoice, but then decided to postpone purchasing your service until a later date, you may still be eligible to purchase your service, but at an increased cost due to interest charges.
    (Request for an updated invoice for a prior service purchase )
  • You must make full payment before your retirement date: All service purchases must be paid for in full prior to your date of retirement; late payments will delay your date of retirement—and because retirement benefits are retroactive only to your date of retirement, late payments will cause you to lose money!

We strongly encourage you to start the service purchase process early because it often takes some time for you and your prior employers to gather documentation of your past service.

 

Types of purchasable service and application forms Maximum time creditable Applicable interest rate
Other MA public service with the MTRS or a MA town, city, state, county or regional authority, during which…

  • You were NOT a member of a MA contributory retirement system
    (Other Massachusetts public service purchase application )
  • You WERE a member of a MA contributory retirement system, and after which, you withdrew your funds (known as a “refund buyback”).
    (Prior refunded service with a Massachusetts contributory retirement system )
 

20 years

No maximum

As of January 1, 2020, actuarial interest (currently, 7.25%)1
Substitute, temporary or part-time public school service in Massachusetts  20 years
Out-of-state public school teaching service   2, 4 10 years
Nonpublic, private school teaching service BEFORE 1973  2, 3, 4 10 years
Overseas dependent school teaching service  2, 4 5 years
Vocational education work experience  
(for Chapter 74 certified educators)
3 years Buyback interest for all members (currently, 3.625%)
Nonpublic school teaching service in a MA publicly-funded school   3, 4 10 years
Peace Corps service   3 years
Pre-1975 maternity leave (except in rare situations, you must have purchased this service by 12/31/2001; however, if you believe you may qualify, please contact our office) 4 years

Active military service in U.S. armed forces, MA National Guard or Active Reserves, other than a military leave of absence during membership in a MA contributory retirement system
(Chapter 71 military service application )

Generally 4 years No interest charged on first invoice, first due date; thereafter, buyback interest

 

  • EXCEPTION: If you established membership in a Massachusetts public retirement system on or after April 2, 2012, and you had previously been a member of a Massachusetts public retirement system and taken a refund of your account, you will have one year from the date that you re-entered public service to apply and pay for your service purchase at the lower “buyback” interest rate (currently, 3.625%). After your first year of re-entry to membership, you will be subject to actuarial interest.
  • You may purchase a combined total maximum of ten years of out-of-state service (i.e., service rendered: in an out-of-state public school; before 1973 in an out-of-state nonpublic school; or, in an overseas dependent school).
  • You may purchase a combined total maximum of ten years of nonpublic school service.
  • In order to receive credit for your out-of-state and/or nonpublic school purchases toward your retirement benefit calculation, you must—at the time of retirement—also have at least as many years of “matching” Massachusetts membership service; you may not count your same years of “matching” Massachusetts membership service toward both the out-of-state and nonpublic school “matching” service requirements.

 

Creditable service FAQs

How can I find out how much creditable service I have?

You can:

  • Estimate your total based on your employment history: Because you best know what types of service you have rendered, and when, you can make a rough estimate of your creditable service. To do this, see both Service automatically credited by MTRS and Types of purchasable service and application forms, above, then add up the number of years of each type of service you have rendered.
  • Send us a written request for an estimate of your creditable service: In your request, be sure to include your full name, address, the name of your current or last school district, and your intended retirement date. Mail your request to our Charlestown office or e-mail it to us at geninfo@trb.state.ma.us. Due to the time required to research your service history and the volume of requests we receive, however, it may take up to 12 months for us to process your estimate.

Need help remembering previously purchased or transferred service? If you have previously purchased service, or transferred credit into the MTRS, our representative can verify dates and service credit for you. We can also help you identify periods of service that you may need to buy back, based on our records.

NOTE: To avoid any misunderstandings, our representatives are not allowed to provide you with an estimate of your creditable service over the phone.

Is all creditable service equal?

To the extent that you have, for example, two years of Massachusetts teaching service and two years of out-of-state service that you have purchased, yes—each counts as two years of creditable service. However, creditable service is also categorized as either membership or nonmembership service:

  • Membership service is that which required your membership in the MTRS and during which you contributed to the MTRS via payroll deduction
  • Nonmembership service is that which did not require your membership in the MTRS, but is eligible for purchase. Types of nonmembership service are: substitute teaching service in a Massachusetts public school; out-of-state public school teaching; nonpublic school teaching; vocational work experience; other Massachusetts public employment; military service; Peace Corps service; pre-1975 maternity leave; and, teaching service in an overseas school for dependents sponsored by the U.S. Department of Defense.

How much does it cost to purchase past service?

Generally, the cost of purchasing past service is based on what you would have paid in contributions during that period (plus interest to date) or what you actually paid and withdrew (plus interest to date). Please refer to the information on each type of creditable service to learn how the cost is calculated for that specific type, and be aware of how the type of interest charged is determined, including, if applicable, the limited timeframe for qualifying for the lower, buyback interest rate.

Is it always a good idea to purchase past creditable service?

Often, but not always—depending on how much creditable service you already have, it may or may not make financial sense for you to purchase outstanding service. If, based on your established creditable service and age, you:

  • are not at or near the maximum retirement allowance—80 percent of the allowable salary average—then, depending on how much outstanding service you have, purchasing it may result in a meaningful increase in your retirement allowance. While the present cost of purchasing the service may seem substantial, the difference in your retirement allowance may allow you to recoup the expense in a short period of time and pay off in the long run.
  • are already eligible to receive the maximum retirement allowance (80 percent of the allowable salary average) by reason of your established creditable service and age, then purchasing outstanding service will be an expense that will not result in an increase in your retirement allowance.

When can I purchase creditable service?

You can pay in full for any creditable service purchases before the effective date of your retirement. If you wish to purchase creditable service you must apply while a member in service (exception: prior refunded service from a MA Contributory Retirement System and Peace Corps Service). Generally, you are a “member in service” if you are: actively teaching; receiving Workers’ Compensation for total incapacity; on a sick leave; on a paid leave; or on an authorized unpaid leave of less than one year. Because an interest charge is added to the amount due, the cost of purchasing creditable service is increased monthly.

How do I purchase creditable service?

While the specifics differ depending on what type of service you wish to purchase, the basic steps are as follows:

Step 1: You obtain the service purchase application form, if applicable (please see types of purchasable service).

Step 2: You complete and submit the form, supplying us with specific information about the type of service, where and when you rendered it, and what you received as compensation.

Step 3: We review your form, determine how much service you are eligible to purchase as well as your cost, and send you an invoice.

Step 4: Depending on your particular situation, you may then pay the total in full, or, if eligible, in payments over time on our installment plan. Or—except if you are purchasing vocational work experience—you may decide to postpone purchasing the service until a later date, if at all. You are under no obligation to purchase service you have been billed for; however, if you choose to defer your purchase, the cost will increase because of interest charges. Be aware that, depending on the type of service you wish to purchase, deferring your purchase to a later date may result in a significant increase in the interest you must pay because of added interest changes over time, or an increase in the type of interest your purchase is subject to, or both (see Applicable interest in the chart for the different types of purchasable service). [Note: You may be able to pay for your service purchase with pre-tax dollars. Please see Purchasing creditable service with a direct transfer or rollover.]

I am participating in RetirementPlus. What types of creditable service count toward the enhanced benefit eligibility requirement of “at least 20 years of membership service with the MTRS (or Boston Retirement System) as a teacher?”

In addition to your regular service during which you contribute to the MTRS via regular payroll deductions, the following two types of purchased service count toward the 20-year “teaching service” requirement:

  • repayment of a refund from the MTRS or the Boston Retirement System, and
  • if you began service with an MTRS employer on a temporary or part-time basis, the purchase of your mandatory six-month waiting period.

All other types of service do not count toward the 20-year “teaching service” requirement. They do count, however, toward the 30-year creditable service requirement.

Is service rendered as a “consultant” in a school district, or as an “03” employee of the Commonwealth of Massachusetts, eligible for purchase?

No—this type of service is ineligible for purchase by MTRS members.

Pre-retirement Issues

Members

Look ahead and be aware of these pre-retirement issues

Health insurance

Three notes to recent and soon-to-be retirees

  1. While you are an active educator, your health insurance premiums may have been withheld on a pre-tax basis. Please note, however, that the IRS requires that retirees’ insurance premiums be withheld on an after-tax basis.
  2. Regardless of the group insurance program you may be offered after your retirement, you should contact your local insurance coordinator approximately three months prior to your effective date of retirement in order to obtain the necessary forms for coverage. Likewise, please review our information on Medicare.
  3. An important notice for charter school employees and inactive members: Be aware that school districts have different rules for providing insurance coverage to active members and retired members, and your district may or may not provide you with insurance benefits in retirement. Accordingly, if you are either an employee of a charter school, or you are not employed by a school district, as soon as you start thinking about retiring, investigate your eligibility for retiree health coverage, as your districts’ rules may affect your retirement decisions.

About your health insurance in retirement

Health insurance for retired members of the MTRS is not provided by the MTRS, but, rather, is a local contractual benefit. Most school districts offer continued health insurance to their retirees and either:

  • participate in the Retired Municipal Teachers’ (RMT) Program (see list below) or
  • offer their own group insurance plan.

How this insurance will be administered depends upon which school system you are retiring from. Since health insurance coverage is a very important issue for you as you consider your retirement, you may want to investigate your options several years prior to your actual retirement.

For more information on your health insurance coverage options in retirement, if your district:

  • Participates in the Retired Municipal Teachers (RMT) Program (see list, below), contact the Group Insurance Commission, or 617-727-2310.
  • Is not listed as participating in the RMT Program, below, please contact your local insurance coordinator. (Note: Your city or town may participate in the “GIC Municipality Program.” If so, you should still contact your local insurance coordinator as he or she will administer your coverage, which is provided through the GIC.)

Districts participating in the Retired Municipal Teachers’ (RMT) Program

(as of March 23, 2018)

For questions about your coverage or premium, contact the Group Insurance Commission at 617-727-2310.


Amesbury

Barnstable

Billerica

Blackstone Valley Reg.

Bourne

Braintree

Bridgewater (Not Bridgewater-Raynham Regional)

Dedham

Dennis (Not Dennis-Yarmouth Regional)

Eastham

Essex North Shore Agric. Tech. (Includes North Shore Reg. Voc. Tech. and Essex Agric. Tech.)

Everett

Granby

Greater Lawrence Reg.

Harvard

Holyoke

Hudson

Martha’s Vineyard Reg.

Milton

Narragansett Reg.

Newbury

North Adams

North Attleboro

North Middlesex Reg.

Norwell

Paxton

Pioneer Valley Reg.

Plainville

Quabbin Reg.

Rehoboth (Not Dighton-Rehoboth Regional)

Revere

Rockland

Rockport

Rutland

Salisbury

Shawsheen Valley Reg.

Spencer (Not Spencer-East Brookfield)

Stoughton

Upper Cape Cod Reg.

Wareham

West Bridgewater

Westfield

West Springfield

Whitman-Hanson Reg.

Woburn


*Leaving RMT as of July 1, 2018

Taxation of your benefit

IMPORTANT NOTE: The MTRS is not qualified to provide specific advice relative to the federal tax code. You should consult your personal accountant and/or obtain a copy of Internal Revenue Service (IRS) Publication 575, Pension and Annuity Income, to ensure that you are in compliance with all of the appropriate federal requirements.

Taxes and your retirement allowance

The superannuation retirement allowance that you receive from the MTRS is exempt from taxation under the Massachusetts income tax laws. The federal government ( Internal Revenue Service (IRS) ), however, will tax a large portion of your retirement allowance immediately upon retirement. Approximately 95-98% will be taxable at the federal level, depending on how much after-tax money you have in your MTRS annuity account at the time of your retirement, as explained below.

Upon your retirement, you will be required to complete a W–4P Form to begin a monthly federal tax withholding. It is very important that you complete a tax withholding form in conjunction with your retirement. If no form is filed with your retirement board, the retirement board is required by federal law to withhold taxes, starting with your second retirement check, as if you were a married person with three exemptions. It is also possible to request that no taxes be withheld. However, if no taxes are withheld, you should submit estimated quarterly payments to the IRS. You may change your federal tax withholding amount at any time during your retirement simply by notifying us.

Your tax liability will be determined by using the Internal Revenue Service’s Simplified Method . The tax-free portion depends on the amount of your after-tax contributions to the retirement system, when your contributions were made, and your life expectancy at the time of your retirement.

Since January of 1988, all contributions to the retirement system are being made on a pre-tax basis. Consequently, only your contributions made prior to January of 1988 and any purchases of creditable service made with after-tax dollars will be eligible for exclusion from your federal taxes. Pre-tax contributions and all of the interest which your account has earned cannot be used when you figure the yearly tax-exempt portion of your retirement allowance.

Social Security

As you probably know, Massachusetts is one of a handful of “non-Social Security” states. This means that you, as a member of a contributory retirement system, pay into our system instead of Social Security; you do not earn any Social Security “credits” or “quarters” for your MTRS contributions or service. However, you may have earned Social Security credits through other employment. If you are eligible for Social Security benefits, you may be subject to one of two Social Security “double-dipping” laws: the Windfall Elimination Provision and the Government Pension Offset.

IMPORTANT NOTE: All retirees should contact the Social Security Administration to determine their eligibility for social security benefits three months before retirement or three months before age 65, whichever comes first.


FAQs

When I retire, I will have 40 credits (or “quarters”) under Social Security. Will my Social Security pension be reduced because I will receive a pension from the MTRS?

If you have 40 credits (or “quarters”) under the Social Security system (in other words, you are eligible to receive Social Security benefits), then Social Security will use a “modified formula” to calculate your pension unless:

  • you had 20 years of creditable service under the MTRS before January 1, 1986 or
  • you were age 55 and had at least 10 years of creditable service before January 1, 1986 or
  • you will have at least 30 years of “substantial earnings” under the Social Security system. For further information on “substantial earnings,” contact your local Social Security Administration Office or see our page on the Windfall Elimination Provision (WEP).

If you do not meet any of these requirements, you will receive a reduced Social Security pension. In order to determine the amount of the reduction that applies to you, please contact the Social Security Administration at 800-772-1213.

I am expecting to collect a spousal or widow’s benefit under Social Security. Will I receive a reduced benefit since I will be receiving a retirement allowance from the MTRS?

If you expect to collect a spousal or widow’s benefit under Social Security, these benefits may be reduced by two-thirds of the amount of your MTRS retirement allowance. You will be exempt from this “Government Pension Offset” if you meet all the requirements for Social Security spousal benefits in effect in 1977 and:

  • you had 20 years of creditable service under the MTRS before December 1, 1982 or
  • you were age 55 and had at least 10 years of creditable service before December 1, 1982 or
  • you were age 55 or had 20 years of creditable service before July 1, 1983 and you received half support from your spouse.

In all cases, the Social Security Administration requires that male retirees of the MTRS must have received at least half support from their wives to apply for spousal benefits.

Will my Medicare coverage be affected by the Social Security “double-dipping” laws?

No; although your Social Security benefits may be reduced by these two provisions, your Medicare coverage will not be affected. If you believe that, based on your age and/or amount of creditable service with the MTRS, you are exempt from either the Windfall Elimination Provision or the Government Pension Offset, the Social Security Administration will require you to submit a letter from us that states the date on which you met the eligibility requirement. To request this letter, contact us.

 

Cost-of-living adjustments

Approval process

Cost-of-living adjustments are granted to MTRS benefit recipients by vote of the Massachusetts Legislature. Every year, the Public Employee Retirement Administration Commission (PERAC) files with the Legislature a report detailing the increase or decrease in the Consumer Price Index (CPI). The Legislature then votes whether to grant a COLA based on the increase in the CPI or 3%, whichever is less.


Calculation

Currently, the retirement base on which a COLA is granted is $13,000. Accordingly, if the Legislature grants a 3% COLA effective July 1, a benefit recipient may have his or her allowance increased by a maximum of $390 per year, or $32.50 per month.

For your reference, the COLA for fiscal year 2018, effective July 1, 2017, is 3% on a base of $13,000.


Eligibility

Benefit recipients are eligible to receive their first COLA as follows:
Recipient When eligible to receive first COLA To be eligible to receive the FY2018 COLA, effective July 1, 2017…
Retiree After being retired for one full, July-through-June fiscal year The retiree must have retired on or before June 30, 2016
Survivor of Option C retiree After the retiree has been retired for one full, July-through-June fiscal year The Option C retiree must have retired on or before June 30, 2016
Survivor of a member who died in active service After one full, July-through-June fiscal year from the effective date of your survivor benefit The member’s date of death must have been on or before June 30, 2016
Accidental death benefit recipient After one full, July-through-June fiscal year from the effective date of your benefit Your benefit must have begun on or before June 30, 2016Historical notes

Historical notes

Prior to 1976, COLAs were automatic. The percentage was based on the previous year’s consumer price index (CPI) increase. In 1975, the Legislature repealed this formula, effective 1976. Beginning in 1981, the provisions of Proposition 2-1/2 required the state to fund all local government COLA costs. Prior to 1981, the state funded state and teacher retirees’ COLAs, while local governments were required to fund city, town and county COLAs.

From 1998 to 2011, the base remained at $12,000, for a maximum annual increase of $360. In November 2011, pursuant to Chapter 176 of the Acts of 2011, the base increased to $13,000 for a maximum annual increase of $390.

 

MTRS COLA history
Year Allowed percentage Retirement benefit base Maximum annual amount Notes
1971 6.00% of $6,000.00 $360.00
1972 4.30% of $6,000.00 $258.00
1973 3.30% of $6,000.00 $198.00
1974 6.20% of $6,000.00 $372.00
1975 11.00% of $6,000.00 $660.00
1976 5.00% of $6,000.00 $300.00
1977 5.00% of $6,000.00 $300.00
1978 6.50% of $6,000.00 $390.00
1979 5.00% of $6,000.00 $300.00
1980 6.00% of $6,000.00 $360.00
1981 3.00% of $7,000.00 $210.00
1982 3.00% of $7,000.00 $210.00
1983 3.00% of $7,000.00 $210.00
1984 4.00% of $7,000.00 $280.00
1985 4.00% of $8,000.00 $320.00
1986 4.00% of $9,000.00 $360.00
1987 3.00% of $9,000.00 $270.00
1988 4.00% of $9,000.00 $360.00
1989 NO COLA
1990
1991
1992 5.00% of $9,000.00 $450.00 effective 01/01/1992
1993 NO COLA
1994 3.00% of $9,000.00 $270.00
1995 NO COLA
1996 3.00% of $9,000.00 $270.00 effective 11/01/1996
1997 NO COLA
1998 2.10% of $12,000.00 $252.00
1999 3.00% of $12,000.00 $360.00
2000 3.00% of $12,000.00 $360.00
2001 3.00% of $12,000.00 $360.00
2002 3.00% of $12,000.00 $360.00
2003 3.00% of $12,000.00 $360.00
2004 3.00% of $12,000.00 $360.00
2005 3.00% of $12,000.00 $360.00
2006 3.00% of $12,000.00 $360.00
2007 3.00% of $12,000.00 $360.00
2008 3.00% of $12,000.00 $360.00
2009 3.00% of $12,000.00 $360.00
2010 3.00% of $12,000.00 $360.00
2011 3.00% of $12,000.00 $360.00
2012 3.00% of $13,000.00 $390.00
2013 3.00% of $13,000.00 $390.00
2014 3.00% of $13,000.00 $390.00
2015 3.00% of $13,000.00 $390.00
2016 3.00% of $13,000.00 $390.00
2017 3.00% of $13,000.00 $390.00
2018 3.00% of $13,000.00 $390.00

*Unless otherwise noted, all COLAs are effective on a fiscal year basis (e.g., the COLA listed as “2018,” above, is effective for the fiscal year beginning July 1, 2018).

Benefit Verification process

FAQs

Why does the MTRS do this?

The Massachusetts retirement law requires that the MTRS perform, at least once every two years, a verification of all retirees and beneficiaries who receive a monthly benefit (840 CMR 15.01 ).

While in past years we performed this process on an annual basis, in calendar year 2010, the Board suspended its annual verification policy in order to reduce costs. We now perform this process once every two years, as allowed by PERAC regulations (840 CMR 15.01 ). As always, we will continue to be vigilant and use available resources to help achieve the purpose of the benefit verification process.

What is the purpose?

Our job is to pay the appropriate retirement or survivor allowance to the unique person who earned the particular benefit. In some cases, we have discovered that, after a retiree has died, a family member has continued to collect benefits—even though that family member is not eligible for any survivor benefits. In order to ensure that benefits are still being paid to the correct individuals, by law, we must confirm that the intended recipients are still alive and, therefore, eligible to receive benefits.

This is a very serious process, intended to prevent the fraudulent collection of pension benefits by ineligible parties.

If I receive a form in the mail, do I HAVE to complete and return it?

Yes. If you receive a form from us, you most definitely have to complete and return it. If you do not return your completed form by the due date indicated on the form, your benefit may be interrupted or discontinued.

Why does my signature have to be notarized?

Because the very serious purpose of this process is to ensure that we are paying benefits to the individuals who are entitled to them—in other words, that “you,” the person who earned the benefit, are “you,” the person who is receiving the benefit—it is necessary that your signature be witnessed by a notary public: a public servant who is legally responsible for verifying your identification.

Can I fax my Benefit Verification Form to the MTRS?

No—for several reasons: we need your original, notarized signature on file; the returned Benefit Verification Forms are being processed by a third-party vendor; and, faxes introduce the possibility of erroneous duplication.

Regarding the “Return by” date—does my Benefit Verification Form have to be postmarked or received by that date?

Received, so we encourage you not to wait until the last minute to return your form. To ensure proper delivery of your form to our vendor, please use the pre-addressed reply envelope that we provide.

I misplaced the pre-addressed reply envelope. To what address must I return my form?

Please return your form to:

Massachusetts Teachers’ Retirement System
500 Rutherford Avenue, Suite 210
Charlestown, MA  02129-1628

Will the MTRS acknowledge receipt of my Benefit Verification Form?

Yes. Within four to six weeks after we have received and processed your completed form in our database, we will send you a postcard acknowledging the receipt of your form. We suggest that you make a photocopy of your form before you return it.

Where can I find a notary public? How much will it cost to have my form notarized?

You can usually find someone who is a notary in businesses and offices that regularly handle legal documents, such as in:

  • city and town clerks’ offices,
  • local banks, real estate offices and attorneys’ offices, and
  • travel agencies.

In Massachusetts, notaries may charge no more than $1.25 for noting and recording a document (M.G.L. c. 262, s. 41). Notaries are public servants, expected to perform a public service at a reasonable cost. If you have any questions about Massachusetts notaries, please go to Find a Notary Public or, contact:

Secretary of the Commonwealth, Public Records Division
One Ashburton Place, Room 1719
Boston, MA 02108
Phone: 617-727-2836

If you are not in Massachusetts at the time that you are completing your form, please have your signature notarized by an appropriate official in the state (or country) where you are located. (In other words, your form does not need to be notarized by a Massachusetts notary.)

I am caring for a benefit recipient who is housebound and unable to obtain a notary’s signature. What should we do?

If the benefit recipient is housebound and is unable to obtain a notary’s signature, please:

  • review and complete Sections 1 and 2 of the form with the benefit recipient,
  • have the benefit recipient sign Section 3,
  • obtain a letter from the benefit recipient’s physician stating that he or she is under the doctor’s care and is housebound, and
  • return the Benefit Verification Form and physician’s letter in the reply envelope enclosed with the form.

The benefit recipient is in a nursing home and is unable to obtain a notary’s signature. What should we do?

If the benefit recipient is in a nursing home and is unable to obtain a notary’s signature, please:

  • review and complete Sections 1 and 2 of the form with the benefit recipient,
  • have the benefit recipient sign Section 3,
  • obtain a letter, signed by the director and one other administrator of the nursing home, stating that the benefit recipient is in a nursing home, and
  • return the Benefit Verification Form and nursing home’s letter in the reply envelope enclosed with the form.

The benefit recipient is deceased, or under guardianship or conservatorship or has assigned power of attorney to another person. What should we do?

If the person to whom the Benefit Verification Form is addressed is deceased, or under guardianship or conservatorship or has assigned power of attorney to another person, a survivor or the appropriate responsible person needs to complete and return the form. Please note:

  • You do not need to complete anything on the front of the form.
  • Please review the instructions in the shaded box on the back of the form, then check one of the two boxes to indicate the status of the Benefit Recipient
  • If the Benefit Recipient is deceased, please call our Contact Center at 617-679-6890 as soon as possible.
  • As noted, please attach the requested documentation, sign and date the form, and then submit this information in the envelope provided.

Can I access my Benefit Verification form online?

No—you will need to complete and return the original blue-and-yellow form that we send you. Your Benefit Verification form is not available online in order to prevent duplicate returns.

Working after retirement

Reminder to members: As described below, there are time and earnings restrictions on re-employment with a Massachusetts public employer. However, there are no restrictions on employment in the private sector, public employment in another state or employment with the federal government.

Reference: PERAC memos, including an interactive earnings calculator

  • Enforcement of Post-Retirement Limits on Retirees of a Public Retirement System who Take Employment with any Public Entity in Massachusetts (Memo 30; November 1, 2013)
  • Frequently asked questions 
  • Post Retirement Earnings Calculator 
  • Instructions for Post-Retirement Earnings Worksheet 
  • Restrictions on post-retirement employment in Massachusetts  (Memo 24; July 2, 2008)
  • Post-retirement earnings limitations in G.L. c. 32, § 91  (Memo 20; May 19, 2004)
  • Post-retirement earnings limitations in G.L. c. 32, § 91  (Memo 3; January 12, 2004)

Overview

Pursuant to Massachusetts General Laws c. 32, § 91, there are limitations on the amount of time that a rehired retiree may work and the amount of money that he or she may earn.

However, pursuant to M.G.L. c. 32, § 91(e), the earnings limitations on re-employment of retirees in Massachusetts public schools are eased in the event of a “critical shortage” in a position as determined by the Department of Elementary and Secondary Education (ESE). The ESE has adopted regulation 603 CMR 7.14(13)(b), allowing the Commissioner of Elementary and Secondary Education to deem that a district has a “critical shortage” upon the request of a superintendent and demonstration that the district has made a good-faith effort to hire non-retirees and has been unable to find them. The “critical shortage” application process is similar to that for requesting a waiver for certification. (School districts wishing to take advantage of the “critical shortage” provision of M.G.L. c. 32, § 91(e) are advised to consult with the Department of Elementary and Secondary Education for guidance on the certification requirements for re-employed retirees.)

In brief:

 

Post-retirement employment restrictions
for Massachusetts public retirees

When NO
critical shortage
When a critical shortage
IS declared by ESE
All MTRS Retirees Retirees under
Regular formula
Retirees under
RetirementPlus formula
1) Time limitation: 960 hours in a calendar year. Applies Waived Waived
2) Earnings limitation (for superannuation retirees):
On a calendar year basis, a rehired retiree’s post-retirement earnings cannot exceed the difference between the salary being paid for the position from which the member retired, and the amount of his or her annual pension. After the member has been retired for at least one full calendar year (one full January-through-December year), this earnings limit is increased by $15,000 (see below).

Date of retirement / Date eligible to earn additional $15,000
• 1/1/2018-12/31/2018 : On 1/1/2020
• 1/1/2019-12/31/2019 : On 1/1/2021
• 1/1/2020-12/31/2020 : On 1/1/2022

Applies Waived Applies for first two years of member’s retirement; waived thereafter
3) Separation from service:
If returning to the same employer from which the member retired, 60 days. Exception: Presently, this particular restriction does not apply if the member retired either at age 62 or older or at the maximum benefit amount of 80 percent of his or her allowable salary average.
Applies Applies Applies

FAQs

The school district that wishes to rehire a retiree to work beyond his or her post-retirement time and earnings limitations has applied for a critical shortage waiver with the Department of Elementary and Secondary Education (ESE). How will the rehired retiree know whether the critical shortage waiver is approved?

Once the ESE completes their review of the critical shortage waiver application, they will send written notice of their decision to the school district and mail a copy of the decision to you. Please be advised that you should not assume that you are working under a critical shortage waiver unless you have received a copy of the approval from the ESE.

How does the MTRS calculate the amount that I can earn?

Until you have been retired for at least one full calendar year (meaning one full January-through-December year), the amount that you can earn is equal to the difference between the annual amount currently being paid for the position from which you retired, and your annual pension. After you have been retired for at least one full calendar year, this limit is increased by $15,000.

For example: Trudy Teacher retires on June 30, 2019, with an annual retirement allowance of $48,000. The position from which Trudy retires, based on her step and education level, will pay $65,000 per year in the fall of 2019, and will remain at that amount for the next several years. She will return to teaching on September 1, 2019, and continue to work for the next several years (without exceeding the limit of 960 hours per calendar year). Trudy’s earnings limitations for the next few years are as follows:

For the last four months of 2019 (September 1 through December 31, 2019), Trudy can earn $17,000

  Current annual salary for position from which Trudy retired*   $65,000
– Trudy’s annual retirement allowance – $48,000
  Amount of Trudy’s allowable earnings** for remainder of 2019   $17,000

* “Salary” means, essentially, the type of payments that constitute the ‘regular compensation’ used in the calculation of your retirement allowance, including but not limited to your contractual salary, longevity, and eligible extra duty stipends, including stipends for athletic coaching.
** “Earnings” include compensation in any form including annuity/insurance premiums and other fringe benefits.

For all of calendar year 2020 (January 1 through December 31, 2020), Trudy can still earn a total of $17,000

  Current annual salary for position from which Trudy retired*   $65,000
– Trudy’s annual retirement allowance*** – $48,000
  Amount of Trudy’s allowable earnings** for calendar year 2020   $17,000

Beginning January 1, 2021, after she has been retired for one full calendar year, Trudy can now earn an additional $15,000 for calendar year 2021 and every calendar year thereafter

  Current annual salary for position from which Trudy retired*    $65,000
– Trudy’s annual retirement allowance*** –  $48,000
  Standard earnings limitation for calendar year 2021    $17,000
+ $15,000 (per pension reform legislation of 2011) + $15,000
   Amount of Trudy’s allowable earnings** for 2021    $32,000

*** Because cost-of-living adjustments must be granted by the Massachusetts Legislature on an annual basis, we have not included any COLA amounts in Trudy’s annual retirement allowance figures in these examples. If, however, the Legislature approves a 3% COLA for fiscal years 2021 and 2022, and the COLA base remains $13,000, then Trudy’s annual retirement allowance for calendar year 2020 would be $48,195 (an additional $32.50 per month for the six months of July through December, for a total increase of $195), and her allowable earnings for calendar year 2020 would decrease by $195, to $16,805. Likewise, for calendar year 2021, her annual retirement allowance would increase to $48,585 (an additional $32.50 per month for January through June, and an additional $65.00 per month for July through December, for a total increase of $585), and her allowable earnings for calendar year 2021 would decrease by $585, to $31,415.

For an interactive worksheet that both the employer and the rehired retiree can use to determine the earning limitations, please see the Public Employee Retirement Administration Commission’s Post Retirement Earnings Calculator .

I am a disability retiree. Am I subject to any additional post-retirement earnings limitations?

Yes—whereas non-disability retirees are subject to limitations on their post-retirement Massachusetts public sector earnings only, disability retirees are subject to a limit on the total amount of their post-employment earnings, from both public and private sectors.

Pursuant to M.G.L. c. 91A, a disability retiree’s annual post-retirement earnings—from both the private and public sectors—when added to his or her disability retirement allowance, cannot exceed the amount of salary that would have been payable to the retiree had he or she remained in service in the grade held at the time of retirement, plus $15,000. If this earnings limitation is exceeded, the retiree’s allowance will be withheld until the overpayment is recovered by the MTRS.

“Salary” means, essentially, the type of payments that constitute the ‘regular compensation’ used in the calculation of your retirement allowance, including but not limited to your contractual salary, longevity, and eligible extra duty stipends, including stipends for athletic coaching. “Earnings” include compensation in any form, including annuity/insurance premiums and other fringe benefits, and implies some labor, management or supervision in production of the income and not income derived merely from ownership of property.

It is the retiree’s responsibility to advise the person responsible for paying his or her compensation that he or she is a public retiree and, as a result, his or her post-retirement earnings in the public sector are limited.

How is the “salary being paid” for the position from which the rehired retiree retired determined?

If, in the position from which the retiree retired, he or she:

  • was covered by a collective bargaining agreement in the position from which you retired, the “salary being paid” is the current annual contract rate for the retiree’s step and education level on the salary schedule.
  • was not covered by a collective bargaining agreement (e.g., the retiree was an administrator or other educator covered by an individual contract), then the “salary being paid” is your last annual salary prior to retirement, plus an inflation factor equal to the Consumer Price Index (CPI-W) as certified by the Commissioner of Social Security, unless the retiree can provide sufficient evidence for the MTRS to reliably determine what you would have earned in a year after his or her retirement. An example of sufficient evidence would be a written, contemporaneous policy showing that the class of employees of which you would have been a member had he or she not retired, would all receive the same raise in a given year.

For example, if an administrator retired in 2018 with a final salary of $125,000 and the district wished to rehire her in 2019, for the purposes of determining the “salary being paid” for that position, the MTRS would apply the following formula:

Salary at retirement + inflation factor = “salary being paid”

$125,000 + 2.8% (the January 2019 COLA factor) = $128,500

NOTE: “Salary” means, essentially, the type of payments that constitute the ‘regular compensation’ used in the calculation of your retirement allowance, including but not limited to your contractual salary, longevity, and eligible extra duty stipends, including stipends for athletic coaching.

For part-time positions…

If you worked part-time in your last year of employment, the “salary being paid” for the position from which you retired is, likewise, your former part-time equivalent of the current full-time salary. For example: Mary Music works on a 50%-of-full-time basis and retires June 30, 2019. For the 2018-19 school year, she earned $37,000, or 50% of the full-time salary of $74,000.

School year 2019-20 full-time salary for Ms. Music’s former position $76,000
x Ms. Music’s former part-time basis (50%) x 50%

“Salary being paid” for Ms. Music’s position in 2019-20 on a 50% basis $38,000
– Ms. Music’s annual gross pension – $29,250

Ms. Music’s allowable earnings for the rest of calendar year 2019 $8,750
Beginning January 1, 2021, Ms. Music can earn an additional $15,000 per calendar year.

Ms. Music’s full-time equivalent salary is used to calculate her final salary average; this increase the annual benefit she will collect the rest of her life, but limits or eliminates her ability to work in the public sector in retirement.

If the amount earned or the number of hours worked will exceed the limitations, what are my options?

In either case, the retiree has two options. If the retiree wishes to work in a position that will exceed either the time or the earnings limitation, and he or she has not been approved for a critical shortage waiver, he or she may:

a) Request a temporary cessation of pension payments by notifying the MTRS in writing to waive his or her retirement allowance for the period of employment. A retiree who has waived his or her retirement benefits is not subject to the time and earnings limitations and is not required to make contributions to the pension system. Stopping a retiree’s pension payments can affect the administration of his or her health insurance benefit, however, so it is a good idea for the retiree to discuss the impact of waiving the retirement benefit with his or her local insurance coordinator before making this decision.

Upon completion of the employment, the retiree may resume receiving his or her retirement allowance at the same level of benefits he or she had before waiving the allowance, plus any cost-of-living adjustments passed by the Massachusetts Legislature. (In other words, the retiree cannot recoup his or her retirement benefits for the period during which he or she waived them.)

b) Return to active membership in the MTRS and, in effect, “unretire,” if he or she agrees to certain terms and conditions. Pursuant to M.G.L. c. 32, § 105, in order to “unretire,” the retiree must pay back to the retirement system the total pension benefits received while retired, plus interest at the buy-back rate (currently, 3.675%). Moreover, the retiree must be employed in a full-time position subject to membership in the MTRS, for at least five full years from his reinstatement date in order to accrue additional retirement benefits. For more information, please see:

  • Reinstatement to Service under G.L. c. 32 § 105 (July 14, 2011, PERAC memo 22 of 2011)
  • Application for Reinstatement to Service   (pdf, 3 pages)

Is it true that retired teachers can “unretire”?

Yes, a member may be reinstated, provided he or she agrees to certain terms and conditions. Please see Question 5(b) directly above.

Can a retired teacher or administrator who waives retirement benefits and then accepts a full-time, paid position, later have his or her retirement allowance reinstated for 960 hours during any calendar year?

No. The law does not permit retirees who waive their retirement benefits and then accept public employment to supplement their incomes by the device of reinstating their retirement allowances for the 960-hour period during each calendar year. Opinion of the Attorney General, February 2, 1979.

Whose responsibility is it to keep track of the number of hours worked and money earned by the retirees?

It is the responsibility of the rehired retiree to provide his or her employer and the treasurer of the city or town (or the source responsible for paying the retiree) with a certification of the length of time worked and the amount of income earned in a given calendar year. If either the period worked or the income earned exceeds the allowable amount, the rehired retiree can no longer be employed and the excess earnings must be returned to the appropriate treasurer or entity responsible for paying the retiree. In the case of excess or improper retirement payments, the MTRS has the authority either to require repayment or to offset the amount received against future retirement payments.

If a teacher or administrator is rehired as a “consultant,” do the restrictions on post-retirement employment still apply?

Yes. The restrictions set forth above apply to both employees and non-employees; except for services performed for the general court as a non-employee, the law makes no distinction between employees and non-employees. Accordingly, the restrictions on hours and earnings apply if a teacher or administrator is receiving a retirement allowance and is being paid as a “consultant,” independent contractor, or someone whose regular duties require their time to be devoted to the service of the Commonwealth.

Are “leased employees” subject to these restrictions?

Yes. M.G.L. c. 32, § 91(a) prohibits all retirees from “render[ing] service” to any public employer, including school districts. Section 91(b) provides a general exception to this prohibition, allowing post-retirement employment for up to 960 hours in any calendar year, and limiting annual earnings to the difference between the retiree’s retirement allowance and the salary being paid for the position from which he/she retired. The Massachusetts Teachers’ Retirement System (MTRS) interprets “render[ing] service” to include work under an employee leasing arrangement, and thus such arrangements are subject to the restrictions of section 91.

What is an employee leasing arrangement?

An employee leasing arrangement is one where one company (the “Leasing Company”) loans or hires out its employee to another (the “Client Company”). The “leased” employee is paid by the Leasing Company and may report occasionally to the Leasing Company. While working for the Client Company, however, the employee and his/her work are directed and controlled by the Client Company and the employee typically uses the Client Company’s work space and equipment to accomplish his/her work. A common example is a “temp” agency that supplies temporary workers. Since the law has often regarded “leased” employees as employed by both the Leasing Company and Client Company, it is clear that a “leased” employee “renders service” to the Client Company.

In the education context, some companies supply interim school administrators under “leasing” arrangements, and these administrators are directed in their day-to-day activities by the school district. Of course, superintendents, assistant superintendents and principals are by law appointed, employed and directed by their respective superiors (ultimately, the school committee). General Laws c. 71, §§ 59 and 59B. Thus, the System regards “leased” employees in such positions to be “render[ing] service” to the district and thus subject to the limitations of section 91(b).

Will I be subject to Social Security deductions? MTRS retirement deductions?

No, you will not be subject to either Social Security or MTRS contribution deductions. If a retired teacher or administrator returns to work in a Massachusetts public school, he or she is considered a “rehired annuitant” by the Internal Revenue Service, and therefore exempt from mandatory Social Security coverage. For more information, see the IRS web page on Rehired Annuitants as well as the Social Security Administration’s web page on Rehired Annuitants .

Where can educators get information on maintaining their teaching certification?

See the Department of Elementary and Secondary Education’s website for information on renewing your license.

 

Survivor benefits for active members

Members

As an active member of the MTRS who is making regular payroll contributions or who is on an authorized leave of absence, you provide a survivor benefit as described below in the event that you die while you are still in active service. Survivors of inactive members are subject to different rules.

There are two types of survivor benefits: a lump-sum payment and a monthly, member-survivor benefit.

FAQs

If I should die while I am an active member, what benefits will my survivors be entitled to?

The type of benefit that survivors receive depends upon their relationship to you as well as what type of beneficiary you specified and who you named as a beneficiary on your MTRS Beneficiary Designation Form.

  • A lump-sum beneficiary will receive your accumulated contributions and interest in a single, lump-sum amount. There are no restrictions on who may be a lump-sum beneficiary and you may name more than one person or entity, designating the percentage of the benefit that each is to receive. You may also name contingent beneficiaries who will be paid in the event that the primary lump-sum beneficiary is not alive at the time of your death.
  • A member-survivor beneficiary will receive a monthly allowance instead of a lump-sum payment. A member-survivor beneficiary must be your parent, sibling, child, spouse or former spouse who has not remarried. You may designate only one member-survivor beneficiary.

Pursuant to Massachusetts law, however, your surviving spouse and/or the guardian of your dependent children may have a superior legal right to any benefits awarded as a result of your death. This means that, regardless of who you named as a beneficiary, if you are survived by a spouse and/or dependent children, and your spouse and/or dependent children meet certain requirements, your spouse and/or the guardian of your dependent children may elect to receive the monthly member-survivor benefit.

How do I know who the MTRS has on record as my beneficiary?

There are two ways. First, as an active member, you will receive an annual statement of your annuity savings account which shows your account balance as well as the name(s) of your beneficiary(ies). Second, you can always send us a written request for this information and we will respond in writing. Unfortunately, we cannot provide this information over the phone.

Can I change my beneficiary designation?

Yes—you can change your designation as often as you wish and at any time during your active service. However, such changes must be submitted on our Beneficiary designation form–Active member   in order to take effect.

If I am survived by my spouse, is he or she entitled to any guaranteed benefit?

Yes—if your spouse is named as the member-survivor beneficiary, he or she will be entitled to either the member-survivor monthly benefit, or, if he or she meets the eligibility requirements below, a guaranteed minimum payment, whichever is greater.

For your spouse to qualify for the guaranteed minimum payment (currently, $500 per month) as well as an additional set allowance for dependent children (currently, $120 per month for the first child and $90 for additional child):

  • your spouse must have been living with you at the time of your death or living apart for justifiable cause and
  • your spouse must have been married to you for at least one year and
  • you must have been a member in service at the time of your death and
  • you must have completed at least two full years of creditable service.

If there is no surviving spouse, the guardian of the surviving dependent children may be entitled to the monthly member-survivor benefits.

What does my beneficiary need to do to claim his or her benefits?

Your beneficiary should contact our office and speak to one of our Member Services representatives. Based on the type of beneficiary you have designated, we will then send your beneficiary the appropriate application; he or she must then complete this application and submit it, along with the required documents, to us for processing. If applicable, we may require that your beneficiary submit a copy of your marriage certificate, military discharge record (DD214) and/or certified birth records for you, your spouse and your dependent children. We will then let your beneficiary know what the next steps are and whether we need any additional documentation.

Member-survivor benefit allowance: Formula and example

The amount of the member-survivor benefit is equal to the amount that the member would have received under Option C if he or she had retired at either:

  • his or her last age, or
  • if his or her Membership Tier is:
    • Tier 1 (established membership before April 2, 2012), age 55,
    • Tier 2 (established membership on or after April 2, 2012), age 60

whichever age is higher. In other words, for the purpose of calculating the member-survivor benefit, the member’s age is advanced the number of years and months needed to reach age 55 for Tier 1 members (members who established membership before April 2, 2012) or age 60 for Tier 2 members (members who established membership on or after April 2, 2012); the age of the beneficiary is also advanced the same number of years and months.

The example illustrates the calculations for the survivor of a Tier 1 member who died at age 42 with 20 years of creditable service, an average salary of $42,000 for the last three consecutive years, and a beneficiary who is age 40. Note that even though the member was 13 years younger than age 55, the Option A Age Factor for age 55 is used. Because the member’s age was advanced by 13 years, the beneficiary’s age was also advanced by 13 years (to age 53) in determining the Option C Factor.

Option A Allowance
Option A Age Factor (Tier 1 member, age 55)
×  Years of creditable service
Example
.015
× 20
% of salary average
+  RetirementPlus percentage, if applicable
Member did not have 30 years of creditable service, and therefore the survivor is not eligible for any additional RetirementPlus percentage.
30%
+ 0%
Allowable % of salary average
“Allowable % of salary average” may not exceed 80%.
× 3-year salary average
30%

× $42,000

Option A annual allowance
Note: If the member was a wartime veteran, $15 for each year of teaching service (up to a maximum of $300) is added to the Option A annual allowance.
× Option C Factor
Member’s age advanced to 13 years, to age 55; beneficiary’s age also advanced 13 years, to age 53 (see Option C factor table )
$12,600

× 0.9295

Option C annual allowance/ Annual member-survivor benefit
÷ 12 months/year
$11,712
÷ 12
Monthly member-survivor benefit $976

 

Leaving MTRS service prior to retirement

Members

Topics covered:

Choice 1: Leave your funds on account (runtime: 3:00)

Choice 2: If eligible, receive a retirement benefit (runtime: 0:24)

Choice 3: Take a refund (runtime: 5:45)


If you leave teaching before retiring from the MTRS, you will need to decide what you want to do with your annuity savings account:

 

Withdraw your funds
as a direct refund or rollover to a qualified retirement account

 

Receive a retirement allowance
if you meet the eligibility requirements

 

Leave your funds on account
until some future date or event (see below)

If you leave your funds on account…

  • You do not need to notify us that this is what you are doing. We will simply keep your funds on account and continue to send you annual statements that show your balance and any activity, such as the addition of interest. Please note, however, that although your statement will reflect interest each year, you may not be eligible to receive all of the accrued interest if and when you later apply for a refund (see below). To comply with IRS rules, however, the MTRS must send you a refund of your account no later than April 1 of the year after the year in which you turn age 72. You will be subject to taxes on the money you receive.

    (Please note: The age requirement was changed from 70-1/2 to 72 under the SECURE Act of 2019, effective January 1, 2020. If you were previously required to begin taking a minimum distribution because you reached the previous age requirement of 70-1/2 prior to January 1, 2020, you must still continue taking that distribution.)

  • If you have at least 10 years of creditable service at the time you leave service, you may be eligible to leave your funds on account until you attain a certain age. If, at the time you leave service, you have at least 10 years of creditable service, and your Membership Tier is:
    • Tier 1 (you established membership before April 2, 2012), and you are under age 55, you may leave your funds on account until you attain age 55, at which time you may then apply for a retirement allowance.
    • Tier 2 (you established membership on or after April 2, 2012), and you are under age 60, you may leave your funds on account until you attain age 60, at which time you may then apply for a retirement allowance.
  • If you later return to a position which requires membership in a Massachusetts contributory retirement system, all interest reported on your statements will be credited. Additionally, since you left your money on account, you will be entitled to your “old” contribution rate (the contribution rate in effect at the time you left service) in your new position.

  • Under certain circumstances, your account will not earn interest and you will not be entitled to receive all of the accumulated interest. Provided you are not subject to any forfeiture provisions due to criminal conviction, the amount of interest you are entitled to receive is based on three factors: whether your leaving service was voluntary or involuntary, how much creditable service you have, and your effective membership date.
  • If your effective membership date is on or after January 1, 1984, and you leave (or left) service by:
    • RESIGNING VOLUNTARILY, and you have:
      • less than ten years of creditable service, you will receive interest at the rate of 3% on your accumulated total deductions.
      • ten or more years of creditable service, you will receive interest at the regular rate at which it has been credited to your account (in other words, the actual amount of interest you have accrued)
    • BEING INVOLUNTARILY TERMINATED, you will receive interest at the regular rate at which it has been credited to your account (in other words, the actual amount of interest you have accrued).

If your effective membership date is before January 1, 1984, you will receive interest at the regular rate at which it has been credited to your account (in other words, the actual amount of interest you have accrued).

In addition to the above situations, and regardless of the amount of creditable service you have, if you apply for a refund more than two years after the date of your termination of service, you are eligible to receive the interest accumulated only for the two years immediately following that date.

 

 

Other Issues

Members

Regular Compensation

Regular compensation

What you earn as “regular compensation” is important both for us and for you:

  • For you, because it is the amount of your earnings upon which you pay retirement contributions.
  • For both you and us, because only those payments that meet the definition of “regular compensation” may be used in the determination of your final salary average, which is a factor in the calculation of your retirement benefit.

It is in your best interest to understand what earnings are included and excluded as regular compensation so that, when it is time for you to retire, you don’t have any misunderstanding or false expectations as to what will be included in your final salary average.

“Regular compensation” is a complex legal term whose precise definition is often the subject of court decisions. Below are some of the most commonly asked-about payments as far as what is generally included in, or excluded from, regular compensation.


What is generally INCLUDED as regular compensation:

  • Your annual base salary, which is usually set forth in your collective bargaining agreement or administrator’s contract
  • Salary payable for services rendered in connection with a school lunch program
  • Salary payable for services in connection with a program for physical education instruction and athletic contests such as intramural sports
  • Athletic coaching
  • Annual stipends for additional services set forth in your collective bargaining agreement (e.g., yearbook advisor, class advisor, department head)
  • Cost-of-living adjustments that become part of base pay
  • Payments for length of service (“longevity”)
  • Educational step increases according to salary schedule set forth in collective bargaining agreement, which become part of base pay

What is generally EXCLUDED as regular compensation:

  • Retirement incentives
  • Temporary salary augmentations (i.e., ”ELBO” payments)
  • Amounts paid for unused sick leave
  • Payment for unused vacation
  • Overtime
  • Bonuses
  • Special projects
  • Summer school
  • Reimbursement for travel or other expenses
  • Travel or housing allowances
  • Amounts paid on an hourly basis for additional services
  • Amounts paid in addition to salary for professional development or education assistance (e.g., recertification workshops) that do not become part of your annual base salary
  • Any payment made as a result of the employer’s knowledge of your retirement
  • Workers’ compensation wages
  • Effective July 1, 2012, all fringe benefits, including employer paid individual life and disability insurance premiums, annuities, and housing allowances. [Note: fringe benefits that were in the member’s contract in effect on May 1, 2009 may be grandfathered as regular compensation through the expiration of the term of that contract, or June 30, 2012, whichever occurs first.]

Note: Employees with membership dates after 12/31/1995 are subject to pensionable earnings limits

There are federal and state limits on the amount of pensionable earnings (“regular compensation”) that can be used in computing benefits for active members of public retirement systems with effective membership dates after 12/31/1995. Specifically, for members with effective membership dates:

  • After 12/31/1995, the pensionable earnings limit for calendar year 2021 is $290,000* (pursuant to Internal Revenue Code § 401(a)(17); see 2021 PERAC Memo 2).
  • After 1/1/2011, the pensionable earnings limit for calendar year 2021 is $185,600* (pursuant to Section 23 of Chapter 131 of the Acts of 2010; see 2021 PERAC Memo 3). For the purposes of imposing a pension “cap,” the maximum amount of regular compensation that may be used in the determination of the final average salary was set at 64% of the annual limit pursuant to the Internal Revenue Code, 26 U.S.C. 401(a)(17). In 2021, the 401(a)(17) limit is $290,000. Accordingly, the maximum amount of regular compensation for a member whose most recent date of membership is after 1/1/2011 is $185,600 in 2021 (64% of $290,000).
RetirementPlus

RetirementPlus

You may receive benefits under the “regular” or “RetirementPlus” formulas, depending on which plan you participate in. If you are participating in RetirementPlus, understand how it works and what it means for your retirement benefit.


Codified in M.G.L. c. 32, s. 5(4), RetirementPlus increases retirement benefits for eligible and participating members who have completed 30 years of service (at least 20 of which are membership service with the MTRS or the Boston Retirement System as a teacher), and subject to the statutory maximum of 80 percent, as follows:

  • for members with effective membership dates before April 2, 2012, an additional 2 percent for each full year of creditable service in excess of 24 years (e.g., at 30 years of creditable service, an additional 12%, or 6 years x 2%).
  • for members with effective membership dates on or after April 2, 2012, an additional 2 percent for each full year of creditable service in excess of 23 years (e.g., at 30 years of service, an additional 14%, or 7 years x 2%).

The contribution rate for RetirementPlus participants is a flat 11%.

In February 2001, then-current members of the MTRS were mailed an Election Form and given until June 30, 2001 to affirmatively elect to participate in RetirementPlus. On or after July 1, 2001:

  • Members who transfer into the MTRS from another Massachusetts contributory retirement system have 180 days in which to elect to participate in RetirementPlus; if they do not respond, they are not enrolled in RetirementPlus.
  • New members are automatically subject to RetirementPlus.

For tables showing the percentages of salary average allowed by age, years of service and formula (regular or RetirementPlus), please see “Retirement percentage” charts.


FAQs

I am participating in RetirementPlus. What does this mean for my retirement benefit?

If you are participating in RetirementPlus—because you either elected to participate or you became a member of the MTRS on or after July 1, 2001—you will be eligible to receive a RetirementPlus enhanced benefit if, at the time of your retirement, you:

  • have accrued 30 or more years of creditable service, at least 20 of which are membership service with the MTRS or the Boston Retirement System as a teacher, and,
  • have contributed at the RetirementPlus rate of 11% for at least five years, or have made accelerated payments to meet this contribution requirement.

However, if you are participating in RetirementPlus because you elected to participate in RetirementPlus, and you:

  • do not accumulate 30 years of creditable service by your date of retirement, you will receive a retirement benefit calculated under the regular formula, and a refund of your RetirementPlus contributions, plus regular interest.
  • retire with 30 or more years of creditable service, but fewer than 20 of your years are as a member of the MTRS or the Boston Retirement System as a teacher, you will receive the regular retirement benefit and a refund of your RetirementPlus contributions, plus regular interest.

Please note that if you are participating in RetirementPlus because you became a member of the MTRS on or after July 1, 2001, and you do not meet the criteria to be eligible for the enhanced RetirementPlus benefit, you are not entitled to a refund as your contribution rate of 11% was mandatory.

I am not participating in RetirementPlus because I elected not to participate (or I didn’t submit a timely election form). Can I elect in now?

No—your election opportunity was a one-time chance. If you do not elect to participate (or, in the case of members who are transferring into the MTRS from another Massachusetts contributory retirement system, miss your 180-day deadline for submitting your form), you cannot later opt in. If, however, you leave MTRS service, take a refund of your annuity savings account and then return to MTRS service, you will return as a new member and automatically be subject to RetirementPlus and the contribution rate of 11%.

How do I know if I am subject to RetirementPlus?

If you:

  • transferred to the MTRS from another Massachusetts contributory retirement system on or after July 1, 2001, you have 180 days from the date that you transfer into the MTRS to enroll in RetirementPlus. If you submitted (or submit) an affirmative election within 180 days, you will be subject to RetirementPlus.
  • joined the MTRS as a new member to a Massachusetts public retirement system on or after July 1, 2001, you are automatically enrolled in RetirementPlus.
  • were a member of the MTRS prior to July 1, 2001, you had until June 30, 2001 to elect to participate in RetirementPlus. If you did not submit a timely, affirmative election, you were not enrolled in RetirementPlus and your contribution rate remained the same.
How divorce could affect your benefits

How divorce could affect your benefits

Your pension from the Massachusetts Teachers’ Retirement System is generally considered a marital asset and, whether you are actively in service or receiving a retirement allowance, it is subject to valuation and division in a divorce. If your former spouse is named an “alternate payee” by the court, he or she may be entitled to receive a share of your retirement benefits at the time of your retirement pursuant to the terms of a domestic relations order (DRO).

FAQs

What is a domestic relations order?

A domestic relations order—commonly known as a DRO—is a judgment, decree or order (including approval of a property settlement agreement) that sets out how a person’s retirement benefits are to be allocated between parties who are in the process of divorcing or who are already divorced.

Do I need to have a domestic relations order as part of my divorce?

If your retirement allowance (or prospective retirement allowance) is to be divided between you and your ex-spouse, you need a Domestic Relations Order. If there is no Domestic Relations Order, then at the time of your retirement we will not divide the retirement allowance.

The MTRS has developed a model domestic relations order to assist members, their spouses, former spouses and attorneys in drafting an order that meets all of the statutory requirements. To review this sample document, or obtain more information on divorce and how it could affect your MTRS benefits, please refer to our booklet, What You Should Know as a Party to a Domestic Relations Order .

What gives my ex-spouse the right to my retirement allowance? It comes from my work.

Your retirement allowance is considered a marital asset, just like your house, car, investments, or your ex-spouse’s retirement allowance can be. The divorce court can divide the retirement allowance or leave it alone, as it sees fit. Most often, the divorce court endorses a property settlement agreed to by the parties. You need to obtain legal counsel to help you reach a fair property settlement.

I’m still working. Can my ex-spouse take part of my pension now?

No, unless you leave Massachusetts public service and take a refund. The Domestic Relations Order will establish a formula for calculating how much of your future retirement allowance will be divided. Your ex-spouse can only get a share of your retirement allowance or refund when you apply for it and obtain your share.

Accidental death benefits

Accidental death benefits

If you die as the result of an accident while you are an active member, your survivor may be eligible to receive an accidental death benefit, which is greater than the regular survivor benefit amount.

FAQs

When is my survivor eligible to receive an accidental death benefit?

Your survivor is eligible to receive an accidental death benefit in two situations:

  • if, while you are an active member, you die as the result of a work-related accident or injury, or
  • if you retired under accidental disability, and you die as a result of the injury or condition that precipitated your retirement.

What will my survivor receive as an accidental death benefit allowance?

If you are an active member and you are survived by a spouse, dependent child or dependent parent, your survivor will receive a one-time lump-sum payment of the balance in your annuity savings account, plus a lifetime survivor allowance equal to 72% of your current annual compensation. Your surviving spouse or guardian will also receive an additional $312 per year for each child under age 18, or under 22 if a full-time student. Children who are physically or mentally incapacitated from earning will receive a lifetime benefit.

If you retired under an accidental disability and you later die as the result of the injury or condition for which you received accidental disability benefits, your surviving spouse may apply for an accidental death benefit. If granted by the Board, your spouse’s lifetime benefit would be equal to 72% of what your yearly compensation was when you were last employed. In addition, your spouse would receive a one-time, lump-sum payment of the balance in your annuity savings account as of the time that the Board approved the benefit allowance. Your surviving spouse would also receive an additional $312 per year for each child under age 18, or under 22 if a full-time student. Children who are physically or mentally incapacitated from earning will receive a lifetime benefit.

If you retired under an accidental disability prior to November 7, 1996, and you die as the result of a cause unrelated to the condition for which you received accidental disability benefits, your surviving spouse could apply to receive an accidental death benefit of $12,000 per year ($1,000 per month).

Does the Board automatically award an accidental death allowance, or does my survivor have to apply for benefits?

Your survivor would need to apply for accidental death benefits, and the Board would have to review and approve his or her application. Your survivor should contact our office for detailed information.

Power of attorney: What it is and why you need one

If an accident or illness leaves you unable to make decisions, a trusted designee may transact your affairs

A power of attorney (POA) is a written document in which you (the “principal”) authorize a trusted individual whom you select (your “attorney-in-fact” or “agent”) to act on your behalf. There are several types of POA:

  • Limited POA: This gives someone the authority to act on your behalf in specific situations or for limited time periods.
  • General POA: This grants someone the authority to conduct all affairs on your behalf.
  • Durable POA: This authorization remains effective even if you should become disabled or incapacitated, and can provide one of the most important benefits of a POA. If the POA is not durable, it will automatically be revoked when you become disabled—and if you become disabled or incapacitated, that is just when you need the assurance that another can act on your behalf.
  • “Springing” or “springing durable” POA: This type of appointment only “springs” into being or becomes effective when needed, at some future date or upon some future occurrence, usually when you become incapacitated.

The laws pertaining to POAs may differ in different states. In Massachusetts, as provided under the Massachusetts Uniform Probate Code, a durable POA:

  • Can be general or specific. In a specific durable POA, the agent is authorized to act only in certain capacities, which the POA document must describe in detail. A general durable POA grants broader powers to the agent, allowing him or her to act in a variety of matters, from financial decisions to health care, or to complete your biennnial MTRS Benefit Verification Form.
  • Can take effect immediately on signing by the principal (known as a “present” power of attorney) or at a later time. A document that becomes effective only when needed, for example, if and when the principal suffers an incapacitating illness or injury, is known as a “springing durable” POA.
  • Should be signed in the presence of a Notary Public and must contain the phrase “This power of attorney shall not be affected by subsequent disability or incapacity of the principal, or lapse of time,” or similar language indicating that in the event of disability, the authority granted in the document remains valid. A durable POA may contain an expiration date, beyond which it lapses. It also may be revoked as long as the principal is not incapacitated. If the principal is incapacitated, a legal guardian would have the power to revoke the document. The POA is at all times answerable to a court-appointed legal guardian or fiduciary.

If you do not have a valid, durable power of attorney in place and you become incapacitated, the Massachusetts Probate Court will have legal authority over your affairs. The court will appoint a guardian to make decisions, sign documents and handle your health, business and family decisions, and take charge of your property and assets. A court-appointed guardianship means additional expense and legal complications for you and your family, as well as uncertainty over the outcome of any probate matters.

When choosing someone as your attorney-in-fact, however, be sure to select someone who is responsible and trustworthy, and consult your attorney regarding the different ways you can limit your POA document to protect yourself. To revoke your POA, notify your attorney-in-fact in writing, and ask them to return any copies of your POA document to you. You should also notify any others that may have received the document, including the MTRS, in writing, that you have revoked your POA.

As the MTRS cannot provide you with legal advice, please consult a lawyer for more information.

 

Member videos

Members

MTRS COVID-19 updates

For active members

Agenda

Market volatility & the MTRS
MTRS operational update
Avoid fraud
Additional resources

Resources

Commonwealth of Massachusetts COVID-19 information
Centers for Disease Control COVID-19 information
Federal Trade Commission fraud awareness information


Your MTRS Benefits

These videos are based on our 2018 “Your MTRS Benefits” seminar series, and provide an overview of benefits for Tier 1 members (membership date before April 2, 2012)—from the basics of the MTRS, to what you will need to know when retired.

Or download the updated May 2020 Your MTRS Benefits presentation guide  (includes updated interest rates).

 

Part 1: Your contributions
Pages 4–5
Part 2: Types of retirement benefits
Pages 7–8
Part 3: Regular creditable service
Page 9
Part 4: Purchasable creditable service
Page 10
Part 5: The three retirement options: A, B and C
Page 12
Part 6: The retirement formula for Tier 1 members
Pages 12–16
Part 7: Retiree health insurance
Page 18
Part 8: Working after retirement
Pages 20–21
Part 9: Taxation of your benefit
Page 22

Part 10: Cost of living adjustments
Page 23


Ready for Retirement

These videos are a supplement to our “Ready for Retirement” seminar series, and provide an overview of planning for retirement, completing the Retirement Application and what you’ll need to know after retirement.

Download the Ready for Retirement presentation guide to see an example of a completed Retirement Application.

Part 1: Preparing for retirement
Part 2: Completing the retirement application

Questions about how to complete a specific page in the retirement application? Click on the page number and jump right to that section:

  • Page 1
  • Page 2
  • Page 3
  • Page 4
  • Page 5
  • Page 6
  • Page 7
  • Page 8
  • Page 9
  • Page 10
Part 3: Welcome to retirement

Enrolling in the MTRS

If you are a new member of the MTRS, or a current member who is changing districts, you will need to complete your online enrollment in MyTRS.


Forgot username & password in MyTRS

Create username & password in MyTRS


Leaving service prior to retirement

Learn what your options are if you leave MTRS service prior to retirement.


Our retirees

Mary Madden

In 2019, as part of our 105th anniversary celebration, we were honored to interview Mary Madden, a 105-year-old MTRS retiree. Ms. Madden retired as the principal of the Lake Street School in Spencer, Massachusetts in 1981. Sadly, Ms. Madden passed away on April 29, 2020.

Member news

  1. Item 1
  2. Item 2
  • October 1, 2020

    Watch your mailbox for your 2019 annual account statement

    2019 annual statements were mailed on September 30 to o...
    Read more
  • August 14, 2020

    Retirement application deadline approaching soon!

    Applications must be postmarked by August 29 in order t...
    Read more
  • June 25, 2020

    2019 Annual account statement delayed

    Will mail in September Dear Members, The MTRS is requir...
    Read more
  • May 18, 2020

    New video: COVID-19 Update for active members

    Dear Members, The MTRS wishes to express our sincere gr...
    Read more
  • November 15, 2019

    Notice of PRIM Board election and nomination period

    Nominations for the Teachers’ representative to t...
    Read more
  • July 29, 2019

    Call for nominations–MTRS Board election to be held this fall

    Nomination period opens August 1 As you may know, the M...
    Read more
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MAIN OFFICE

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Phone: 617-679-6877

Fax: 617-679-1661


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Phone: 413-784-1711

Fax: 413-784-1707

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