Retirees - MTRS

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Coronavirus Information—Updated 12/18/2020
■ Please see our Frequently Asked Questions, updated 12/18/2020.
■ Video update for Active Members, posted 5/19/2020.
■ 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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Your benefit payment

Retirees

Retirement and survivor benefits are paid for time already accrued. In other words, the allowance that you receive at the end of January is the payment for January.

As a reminder, you will not receive a direct deposit statement every month. Direct deposit statements are only mailed when…

  • your first direct deposit is made;
  • there is a change in the amount of your direct deposit from the prior month (for instance, if you change the amount of your federal tax withholding or your insurance premium changes);
  • the MTRS needs to inform retirees of new information and prints a special notice on the top portion of the direct deposit statement; and
  • the MTRS provides you with your year-end statement in December, showing your complete year-to-date information for the calendar year.
Check and direct deposit info

About direct deposit (Electronic Funds Transfer/EFT)

Direct deposit is a safe, convenient way to receive your retirement allowance. You don’t have to worry about your check being stolen or lost in the mail, or having to cash the check on your own. If you are still receiving your payment via check, consider changing—over 95% of our benefit recipients now receive their retirement allowance through direct deposit! To sign up for direct deposit, simply download our Direct Deposit Authorization Form  or call our main office at 617-679-6877 to request a copy.

Please note:

  • Pursuant to 807 CMR 18, Massachusetts law now requires MTRS members who retire after November 27, 2009 to receive their benefits via direct deposit. Members who retired prior to November 27, 2009 and who currently receive paper checks can sign up for direct deposit at any time.
  • Even if you are on direct deposit, you must keep us informed of any change in address, so that you will receive direct deposit statements, 1099-R tax form and other mailings from us.

To transfer your existing direct deposit of your retirement or survivor benefit

  • to another bank or to another account within the same bank, complete and return a new Direct Deposit Authorization form. Please note: You should not close your old account until the first deposit has been made to your new bank or you receive a retirement check at home. The process of changing your direct deposit from one account to another takes approximately two months to complete. Occasionally, before the changeover is completed, one check may be mailed to the address shown on the Direct Deposit Authorization form.

If the new account is a checking account, please attach a voided check to your correspondence.


If your check is lost or stolen

  • Lost: Please check the Pension payment schedule for the dates on which your pension checks are mailed. If you do not receive your retirement check after one week of the check mailing date, send us a letter stating that your check has been lost and requesting that we stop payment on the check. (Please note that we must receive your request for a stop payment in writing, and wait at least five business days from the check mailing date before we can stop payment.) Please allow two weeks for the replacement to be sent.
  • Stolen: Please call our main office immediately, at 617-679-MTRS (6877).

Direct deposit statements are only mailed when…

  • your first direct deposit is made;
  • there is a change in the amount of your direct deposit from the prior month (for instance, if you change the amount of your federal tax withholding or your insurance premium changes);
  • the MTRS needs to inform retirees of new information and prints a special notice on the top portion of the direct deposit statement; and
  • the MTRS provides you with your year-end statement in December, showing your complete year-to-date information for the calendar year.

For more information, see How to read your check or direct deposit statement.

Pension payment schedule

Printer-friendly version 

Month Direct deposit date* Check mailing date**
December 2020 Thursday, December 31 Tuesday, December 29

Printer-friendly version 

Month Direct deposit date* Check mailing date**
January 2021 Friday, January 29 Wednesday, January 27
February 2021 Friday, February 26 Wednesday, February 24
March 2021 Wednesday, March 31 Monday, March 29
April 2021 Friday, April 30 Wednesday, April 28
May 2021 Friday, May 28 Wednesday, May 26
June 2021 Wednesday, June 30 Monday, June 28
July 2021 Friday, July 30 Wednesday, July 28
August 2021 Tuesday, August 31 Friday, August 27
September 2021 Thursday, September 30 Tuesday, September 28
October 2021 Friday, October 29 Wednesday, October 27
November 2021 Tuesday, November 30 Friday, November 26
December 2021 Friday, December 31 Wednesday, December 29

*Direct deposit statements are only produced and mailed:

  • when your first direct deposit is made;
  • when there is a change in the amount of your direct deposit from the prior month (for instance, if you change the amount of your federal tax withholding or your insurance premium changes);
  • when the MTRS needs to inform retirees of new information and prints a special notice on the top portion of the direct deposit statement; and,
  • at the end of December, when the MTRS provides you with a statement that shows your complete year-to-date information for the calendar year.

**Checks are issued on the check mailing date and payable on the direct deposit date. If you receive your check before the date it is payable, please do not cash it until the payable date.

Moving or going to a temporary address? Please be sure to change your address with us to ensure that you receive your checks or direct deposit statements.

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 ).

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.

I received more than one 2021 Benefit Verification form with my name in Box 2. Do I have to complete and return all of them, or just one?

Just one. If, however, you are the parent or guardian of dependent children who are receiving survivor benefits, you will receive—and must complete and return—a Benefit Verification form for each child (the child’s name will appear in Box 2).

In previous years, I was required to have this form notarized. Why is the MTRS only requiring that I have the form signed by a witness this year?

In order to make this process safer for our retirees during the coronavirus pandemic, the MTRS is not requiring a notary signature this year. The witness can be ANYONE 18 years of age or older (spouse, sibling, neighbor, etc.). Please have your witness fill out their section in its entirety or the form will not be accepted.

Can I fax my Benefit Verification Form to the MTRS?

No—we require your original, witnessed signature to help ensure more secure and efficient processing.

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, 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
c/o Benefit Verification Processing Coordinator
P.O. Box 802
Wilmington, MA  01887-0802

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.

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 provide the requested information, attach any other documentation, complete the signature section and have the Witness Information section completed, and then return the form and any documents 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.

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 2021 is 3% on a base of $13,000, retroactive to July 1, 2020.

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 FY2021 COLA, effective July 1, 2020…
Retiree After being retired for one full, July-through-June fiscal year The retiree must have retired on or before June 30, 2019
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, 2019
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, 2019
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, 2019

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
2019 3.00% of $13,000.00 $390.00 Paid 08/30/2019, retroactive to 07/01/2019
2020 3.00% of $13,000.00 $390.00 Paid 12/31/2020, retroactive to 07/01/2020

*Unless otherwise noted, all COLAs are effective on a fiscal year basis (e.g., the COLA listed as “2020,” above, is effective for the fiscal year beginning July 1, 2020).


Obtaining verification of your benefit income

During your retirement, you may need to provide verification of your MTRS benefit amount to a third party, for example, when applying for a loan, a rent or mortgage rebate, or nursing home or public housing. If you are requesting verification for Social Security purposes, please be sure to tell the MTRS representative this, as we will need to include additional information in your letter.

 

The MTRS and you

Retirees

Throughout your retirement, we will administer your benefits and provide you with information and services. You also need to contact us when certain events occur.


During your retirement, WE will…

Provide you with information regarding your retirement benefits and our services 
We will gladly answer your questions on your MTRS benefits regarding your retirement and keep you up to date on relevant issues, such as pending benefits and our services, legislation, Board elections and cost-of-living adjustments by way of our newsletters and special mailings.

Process and pay your monthly retirement allowance  
Every month, we will issue your benefit payment pursuant to your instructions (mailed check or direct deposit to your bank account). Every January, we will provide you with the payment schedule for the coming calendar year. In the event your check is stolen, we will issue a replacement.

Maintain an accurate record of your personal, financial and beneficiary information as a retiree  
To ensure accurate processing of your benefits, we will maintain a record that includes your name, address, Social Security number, date of retirement, option retired under, payment method, beneficiary designation and, if any, the amounts you are having withheld for group health insurance or tax withholding.

By January 31 of each year, provide you with a Form 1099-R for tax purposes
Your Form 1099-R will indicate the total amount of your retirement benefits for the previous calendar year; the amount withheld by the MTRS for federal income taxes, if any; and, the amount, if any, withheld for your group health insurance premiums. We will also provide this information to the IRS.

Periodically, verify your eligibility to receive a retirement allowance  
As part of our fiduciary responsibility to the Commonwealth’s pension system, we will contact you to confirm that you are, indeed, still living and eligible to receive your allowance.

In the event of your death, pay a survivor benefit, if any, pursuant to the retirement option you selected  
Depending on the option you selected (A, B, or C), we will pay a survivor benefit, if any. Be assured that we will work to process the survivor benefit as sensitively and expeditiously as possible.


During your retirement, YOU need to contact us if and when you…

Change your name, address (temporary or permanent) or Social Security number 
For your protection, we instruct the post office not to forward many of the documents we send to retirees (these often contain confidential benefit and tax information). Accordingly, it is very important that you send us written notification of changes to your personal data so that you are sure to receive our mailings.

Lose your retirement check 
In the event of loss or theft, notify us in writing no earlier than one week after the mailing date to request that we issue a replacement check. We will place a stop-payment order on the check and issue a replacement, usually within five to ten days after we receive your written notification.

Need verification of your benefit payment

During your retirement, you may need to provide verification of your MTRS benefit amount to a third party, for example, when applying for a loan, a rent or mortgage rebate, or nursing home or public housing. If you are requesting verification for Social Security purposes, please be sure to tell the MTRS representative this, as we will need to include additional information in your letter.

Want to change your:

  • withholding for federal taxes
    Each year at tax time, review your Form 1099–R so that you know what you are paying in federal taxes. To change the amount being withheld, send us a note indicating the desired change and effective date or request and submit a new Substitute Form W-4P .
  • beneficiary (Option A and B retirees and survivor benefit recipients only)
    Be aware of the status of your beneficiary. If you retired under Option A or B, you may change your designation at any time by submitting a new beneficiary designation form ; if your designee predeceases you, you may also name a new designee. If you retired under Option C and your beneficiary predeceases you, please notify the MTRS because your benefit will “pop up” to the Option A amount, and you may then name a designee to receive any benefits payable in the month of your death.
  • payment method
    If you retired prior to July 1, 2009 and are still receiving your monthly benefit via mailed check, we encourage you to switch to direct deposit.

Want to participate in the governance of the MTRS

Approximately three months before our Board elections (held every four years), we notify active and retired members of the upcoming nomination and election process.

Become re-employed by a Massachusetts public employer and exceed the time and earnings limitations

If you want to work beyond the time and earnings limitations, you must notify the MTRS in writing that you wish to waive your retirement allowance for the period of employment. Your allowance will be suspended until you notify us that it should be reinstated.

Become divorced and your retirement allowance is divided

If applicable, the MTRS will pay your monthly allowance per the terms of a court order or the parties’ domestic relations order.

In the event of your death, your beneficiary should contact us regarding any survivor benefits

Advise your current beneficiary now that he or she should contact us in the event of your death. Be sure to keep your retirement papers with your other important documents.

Changing your address

If you are receiving a monthly benefit payment from us, please complete a Change of Address Form–Retired member , or if you do not have access to a printer, contact us and we will mail you a form.

It is vitally important that you keep us informed of any change in your address, whether temporary or permanent: your retirement allowance checks and direct deposit statements will not be forwarded. We will also be sending you financial documents and other forms (1099-R tax form, verification of eligibility) throughout your retirement. Please note:

  • Please send us notification of any change in your address at least 30 days before the effective date of the change; any changes we receive after the 15th of the month will not be reflected until the following month.
  • For your protection, we cannot accept address changes over the phone but we will accept changes via fax. You will, however, still need to send us the original form with your original signature.
  • If, from year to year, you regularly reside at your temporary address (for example, every year you spend winters at your current address and summers at your temporary address), you still need to notify us every year of the dates that you will be at each address.
Updating your beneficiary

Q&A: Naming a designee to receive payments that are due upon your death, if any

Who may name this type of designee, and what will the designee receive?

You may name this type of designee if you are currently receiving a benefit as an:

  • Option A retiree or survivor of an MTRS member, your designee will receive the lump-sum payment of any benefits that you earn in the month of your death and that have not been issued to you.
  • Option B retiree, your designee will receive: the lump-sum payment of the remainder of your annuity savings account, if any, upon your death; and, any benefits that you earn in the month of your death and that have not been issued to you.

What are “benefits due in the month of my death”?

Retirement and survivor benefits are paid for time already accrued. In other words, the allowance that you receive at the end of January is the payment for January. If you, the benefit recipient, pass away before the end of the month and:

  • we are able to stop that month’s check/direct deposit from being mailed or deposited, we will then calculate the amount of benefits that you earned for that month—in other words, benefits for the days in that month that you were alive—and then pay that lump-sum amount to your primary designee(s) according to the percentage(s) listed.
  • we are not able to stop that month’s check/direct deposit from being mailed or deposited, we will then calculate the amount of benefits that were overpaid to you for that month—in other words, benefits paid for any days in that month after your death—and will recover the overpayment from your estate. In this event, no month-of-death payment will be due to your designee(s).

If I…

  • retired under Option A, and was not asked to name a beneficiary because my monthly benefits cease upon my death.

  • retired under Option B many years ago and the person I designated as my beneficiary has since passed away. I understand that my annuity savings account balance has long been “spent down,” and there will be no lump-sum survivor benefit payment due upon my death.

  • receive a monthly survivor benefit and was not asked to name a beneficiary because my monthly benefits cease upon my death.

Why should I name a designee now?

As explained above, retirement payments are made at the end of each month for that month; the portion of your monthly payment that you earn in the month of your death (the “pro-rata amount”) is payable to your estate. Some survivors may choose not to go through the paperwork and potential expense of obtaining a taxpayer identification number, establishing a bank account for the estate and probating the estate, in order to collect the retiree’s final benefit payment. However, if you designate someone to receive the “pro-rata amount” due in the month of your death, we can issue payment directly to your designee rather than your estate.

Can I change my designation at any time?

Yes—your current designation will remain in effect unless and until you file a new Beneficiary Designation Form for Retirees and Survivors with the MTRS , which you may do at any time. Your new form will then supersede any previous designation.


Note: Do NOT use this form if you are an…

  • active member (instead, see Survivor benefits for active members) or
  • Option C retiree. At the time of your retirement, you designated your Option C beneficiary, and your Option C beneficiary cannot be changed. If your Option C beneficiary predeceases you, you may not name a new Option C beneficiary; your monthly benefit will “pop up” to the Option A benefit amount that you would have received on the date of your retirement, plus any cost-of-living adjustments. If your Option C beneficiary has predeceased you, please submit our Report of death of Option C beneficiary  form, along with a photocopy of the death certificate or notify us as soon as possible so that we may adjust your benefits.
Unclaimed funds

After the death of one of our benefit recipients, the Massachusetts Teachers’ Retirement System (MTRS) makes its best effort to identify and reach out to that person’s survivors and/or estate to pay any remaining benefits that may be due. At times, however, these funds are not paid out either because we are unable to reach the survivors and/or estates, or because our office may not be contacted by them. To help the MTRS process these cases, we list the names of our benefit recipients with unclaimed funds here, in the hope that their survivors and/or estates will contact us to claim any funds that may be due.

If you are:

  • the executor or executrix, or
  • the survivor or beneficiary of a deceased MTRS member or benefit recipient,

and neither you nor the member’s estate has received a “final payment” of the deceased member’s retirement benefit, the MTRS may have unclaimed funds on account for you.

If you believe that the member’s estate or you may have unclaimed funds, please:

  1. REVIEW the list linked below to see if the deceased member’s name appears.
  2. If you find the deceased member’s name, please COMPLETE our Application for unclaimed funds  and return it to our main office, as indicated on the form. You must send us a completed form in order to make a claim for funds; because we need documentation of your eligibility to receive any funds, we cannot process a claim over the phone
Review unclaimed funds list 
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.

 

Health Insurance

Retirees

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, oryou are not employed by a school district, as soon as you start thinking about retiring, investigate your eligibility for retiree health coverage, as your district’s 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 (see Local district coverage below).

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.

Retired Municipal Teachers' Program

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

(as of May 2020)

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
Everett
Granby
Greater Lawrence Reg.
Holyoke
Hudson
Martha’s Vineyard Reg.
Milton
Montague
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
Rutland
Salisbury
Shawsheen Valley Reg.
Spencer (Not Spencer-East Brookfield)
Stoughton
Upper Cape Cod Reg.
Wareham
West Bridgewater
Westfield
West Springfield
Whitman-Hanson Reg.
Wilbraham
Woburn

 

Local district coverage

If your school district is not listed in the Retired Municipal Teachers’ Program (above), your health care coverage after retirement will be administered by your local employer. (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.)

The health insurance options available to you under this plan will vary according to the insurance plans negotiated within your local community. In most cases, your local community will give you the option of an indemnity plan or a choice of an HMO.

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 district’s rules may affect your retirement decisions.


Enrollment

Since your health care will be administered by the same community from which you are retiring, there should be no reason for you to experience a lapse in coverage. Approximately three months prior to your date of retirement, you should inform your local benefits coordinator of your intention to retire. At that point, he or she will provide you with the necessary paperwork to enroll for coverage as a retired teacher. At that point, you will determine the type of coverage that will best meet your needs. If you are married, you should consider the need to cover your spouse or dependent children, if any.

If you choose to forego any coverage at the time of your retirement, you should ask your insurance coordinator whether you will be able to enroll for coverage at some later date. You should also ask:

  • What will my insurance premiums be when I retire? Some towns pay a different portion for active members than they do for retirees.
  • What happens to my coverage at age 65 if I am eligible for Medicare? If I am not eligible for Medicare?

Costs and method of payment

Since the administration of local health care coverage is negotiated on the local level, costs will vary from town to town. The percentage of the premium that you pay as a retiree may remain the same or even go down. However, we would suggest that you contact your benefits coordinator in order to find out what your costs will be when you retire.

The MTRS will be able to deduct your monthly premium from your retirement allowance. In turn, we forward your premium to your local community on your behalf. If, however, you wish to make the payments yourself, you will be responsible for making arrangements with your local coordinator to ensure that you meet your town’s monthly payment dates. By having the MTRB deduct your insurance payment, your insurance will be automatically paid on a monthly basis.


Local plan coverage of a retired teacher’s spouse after the retiree’s death

Note: When thinking about coverage, you should always consider the needs of your spouse and/or dependent children in the event that you should predecease them.

When it is time to enroll for coverage with your local community, you should ask your benefits coordinator several questions about the coverage of your spouse. Specifically, you should determine your local community’s policy regarding the coverage of your spouse in the event that you predecease him or her. Questions you should ask your local benefits coordinator include:

  • Can I enroll my spouse at the time that I enroll myself?
  • If I do not enroll my spouse now, can I enroll him or her at some point in the future?
  • Does my retirement option (A, B or C) have any bearing on the eligibility of my spouse to enroll in health care insurance?
  • If I predecease my spouse and he or she is covered at the time of my death, can he or she continue coverage as a survivor?
  • If I predecease my spouse and he or she is not enrolled at the time of my death, can he or she enroll as a survivor?
  • How much will it cost my spouse for health care coverage?

Since the local communities have jurisdiction over all of the questions listed above, we suggest that you contact your local coordinator prior to your retirement to ask these very important questions. About a year from your effective date of retirement, you should once again ask for clarification of the eligibility of your spouse to participate in your insurance program. Since your health care coverage is negotiated within your own town, coverage and eligibility may change by the time you retire.


When coverage begins

Your health coverage as a retired teacher will generally begin when your coverage as an active teacher ends. It is important to give your local benefits coordinator several months’ advance notice of your retirement so that you do not have a lapse in coverage. We suggest that you notify your benefits coordinator at least three months prior to your effective date of retirement so that you have sufficient time to gather information on your health care options.


For more information

You should contact your local payroll or benefits department coordinator or your Town Treasurer’s office. Also, be sure to review our information on Medicare.

 

Medicare

Please note: This page was compiled using information from the Social Security Administration and the Commonwealth’s Group Insurance Commission. The MTRS is not responsible for its accuracy.
The MTRS does not administer your health insurance or Medicare benefits. While we may deduct your health insurance premiums from your monthly check and forward them to either the GIC or your city or town treasurer, that service and bookkeeping function is our only involvement. For more complete information about Medicare, please go to www.ssa.gov , www.medicare.gov or call 1-800-MEDICARE.


A federally funded health insurance program, Medicare is the largest health insurance program in the world. Each year Medicare assists millions of older Americans and disabled Americans in meeting the costs of health care coverage. Medicare is run by the Health Care Financing Administration (HCFA) of the U.S. Department of Health and Human Services. You apply for Medicare through your local Social Security office.

Medicare pays for many health care expenses, but it does not cover all of them. It is very important to understand what will be covered by Medicare, what will be covered by supplemental insurance and how the two insurance programs interact.

When you’re 64…you should contact your local Social Security office approximately three months before your 65th birthday. At that point, you will be able to determine your eligibility for Medicare coverage. If you will be able to participate in Medicare, you should contact your insurance administrator—not the MTRS—to adjust your existing coverage.

As a retiree of the MTRS, you may or may not be eligible for health care coverage through Medicare, but you should be sure to investigate your eligibility at least three months before your 65th birthday.

Generally, you will be eligible for health care coverage through Medicare (Part A) when you reach the age of 65 and you meet one of the following conditions:

  • you will be eligible to receive a Social Security benefit, or
  • you are married to someone who will be eligible to receive a Social Security benefit, or
  • you are a public employee, hired on or after April 1, 1986 and you paid the 1.45% Medicare tax for the required period (usually 10 years).

If you do not meet the eligibility criteria for Medicare, your health care coverage will remain with your local employer.

Medicare as your primary health care coverage

Once you become eligible to receive health care coverage through Medicare, you may be required to enroll in Medicare. (Whether you are required to switch depends on whether you are covered under the Commonwealth’s Retired Municipal Teachers (RMT) program or under locally provided insurance , and on whether your municipality has accepted the provisions of M.G.L. c. 32B, § 18. Please check with your local benefits coordinator or the Group Insurance Commission to see if you are required to switch to Medicare upon becoming eligible.)

If you enroll in Medicare, you may want to obtain “Medigap” insurance to supplement Medicare’s coverage. If, prior to enrolling in Medicare, you were covered under:

  • the local municipality’s program, you should make arrangements with your local insurance coordinator to continue coverage through your group insurance program. The local insurance program will then serve as a supplement to Medicare. You should contact your local benefits coordinator for Medigap options.
  • the RMT program, you will be required to enroll in Medicare, if eligible; you should then apply for Medigap coverage through the Group Insurance Commission. For your Medigap options, contact the Group Insurance Commission .

Cost and method of payment for Medicare

Coverage for Medicare Part A is free to eligible retirees. There is a charge for Medicare Part B. Once you have established coverage with the Medicare program, the MTRS will withhold the monthly premium for your Medigap coverage.

Starting in 2007, the Medicare Part B premium is based on retirees’ income: In the past, all Medicare-eligible retirees paid the same premium for their Medicare Part B coverage. Starting in 2007, the Medicare Part B premium is higher for retirees whose income exceeds certain limits. The standard Medicare Part B premium in 2007 is $93.50/month. For retirees whose total earnings exceed $80,000 (for a single person) or $160,000 (for a married couple filing jointly), the Part B premiums increase on a sliding scale, up to a maximum of $161.40/month for those retirees whose income exceeds $200,000 (single) or $400,000 (married filing jointly).

For more information and the new scale of premiums by annual income, please see Medicare’s web page on Part B monthly premiums .

For more information

For additional information on Medicare, please contact your local Social Security office or call the Social Security Administration at 800-772-1213.

 

Social Security

Retirees

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

Social Security wants to know the date I was first eligible for a benefit, or needs verification of the amount of my benefit payment. What do I need to do?

If you need to obtain verification of your benefit eligibility or income, please call our contact center at 617-679-6877 to request a Pension Verification Letter. Please be sure to tell us that you require this information for Social Security purposes so we can be sure to include the information they will need.

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.

 

Windfall Elimination Provision

Your Social Security retirement or disability benefits may be reduced

The Windfall Elimination Provision can affect how Social Security calculates your retirement or disability benefit. If you work for an employer who does not withhold Social Security taxes from your salary, such as a government agency or an employer in another country, any retirement or disability pension you get from that work can reduce your Social Security benefits.

When your benefits may be affected

This provision can affect you when you earn a retirement or disability pension from an employer who didn’t withhold Social Security taxes and you qualify for Social Security retirement or disability benefits from work in other jobs for which you did pay taxes.

The Windfall Elimination Provision can apply if:

  • you reached 62 after 1985; or
  • you became disabled after 1985; and
  • you first became eligible for a monthly pension based on work where you did not pay Social Security taxes after 1985. This rule applies even if you are still working.

This provision also affects Social Security benefits for people who performed federal service under the Civil Service Retirement System (CSRS) after 1956. Your Social Security benefit amounts won’t be reduced if you only performed federal service under a system such as the Federal Employees’ Retirement System (FERS). Social Security taxes are withheld for workers under FERS.

How it works

Social Security benefits are intended to replace only some of a worker’s pre-retirement earnings.

Social Security bases your Social Security benefit on your average monthly earnings adjusted for average wage growth. Social Security separates your average earnings into three amounts and multiplies the amounts using three factors to compute your full Primary Insurance Amount (PIA). For example, for a worker who turns 62 in 2020, the first $960 of average monthly earnings is multiplied by 90 percent; earnings between $960 and $5,785 are multiplied by 32 percent; and the balance by 15 percent. The sum of the three amounts equals the PIA, which is then decreased or increased depending on whether the worker starts benefits before or after full retirement age (FRA). This formula produces the monthly payment amount.

When Social Security applies this formula, the percentage of career average earnings paid to lower-paid workers is greater than higher-paid workers. For example, workers age 62 in 2020, with average earnings of $3,000 per month could receive a benefit at FRA of $1,516 (approximately 50 percent) of their pre-retirement earnings increased by applicable cost of living adjustments (COLAs). For a worker with average earnings of $8,000 per month, the benefit starting at FRA could be $2,740 (approximately 34 percent) plus COLAs. However, if either of these workers start benefits earlier than their FRA, the Social Security will reduce their monthly benefit.

Why Social Security uses a different formula

Before 1983, people whose primary job wasn’t covered by Social Security had their Social Security benefits calculated as if they were long-term, low-wage workers. They had the advantage of receiving a Social Security benefit representing a higher percentage of their earnings, plus a pension from a job for which they didn’t pay Social Security taxes. Congress passed the Windfall Elimination Provision to remove that advantage.

Under the provision, Social Security reduces the 90 percent factor in their formula and phases it in for workers who reached age 62 or became disabled between 1986 and 1989. For people who reach 62 or became disabled in 1990 or later, Social Security reduces the 90 percent factor to as little as 40 percent.

Some exceptions

The Windfall Elimination Provision doesn’t apply if:

  • you are a federal worker first hired after December 31, 1983;
  • you are an employee of a non-profit organization who was first hired after December 31, 1983;
  • your only pension is for railroad employment;
  • the only work you performed for which you did not pay Social Security taxes was before 1957; or
  • you have 30 or more years of substantial earnings under Social Security.

The Windfall Elimination Provision doesn’t apply to survivors’ benefits. Social Security may reduce spouses’, widows’ or widowers’ benefits because of another law. For more information, see the Government Pension Offset (Publication No. 05-10007) section, below.

Social Security years of substantial earnings

If you have 30 or more years of substantial earnings, Social Security will not reduce the standard 90 percent factor in their formula. See the tables below. The first table lists substantial earnings for each year.

The second table shows the percentage used to reduce the 90 percent factor depending on the number of years of substantial earnings. If you have 21 to 29 years of substantial earnings, Social Security reduces the 90 percent factor to between 45 and 85 percent. To see the maximum amount Social Security could reduce your benefit, visit  Social Security Administration’s Windfall Elimination Provision (WEP) Chart.

A guarantee

The law protects you if you get a low pension. Social Security will not reduce your Social Security benefit for more than half of your pension for earnings after 1956 on which you did not pay Social Security taxes.

Year Substantial earnings
1937–54 $900
1955–58 $1,050
1959–65 $1,200
1966–67 $1,650
1968–71 $1,950
1972 $2,250
1973 $2,700
1974 $3,300
1975 $3,525
1976 $3,825
1977 $4,125
1978 $4,425
1979 $4,725
1980 $5,100
1981 $5,550
1982 $6,075
1983 $6,675
1984 $7,050
1985 $7,425
1986 $7,875
1987 $8,175
1988 $8,400
1989 $8,925
1990 $9,525
1991 $9,900
1992 $10,350
1993 $10,725
1994 $11,250
1995 $11,325
1996 $11,625
1997 $12,150
1998 $12,675
1999 $13,425
2000 $14,175
2001 $14,925
2002 $15,750
2003 $16,125
2004 $16,275
2005 $16,725
2006 $17,475
2007 $18,150
2008 $18,975
2009–11 $19,800
2012 $20,475
2013 $21,075
2014 $21,750
2015–16 $22,050
2017 $23,625
2018 $23,850
2019 $24,675
2020 $25,575

 

Years of substantial earnings Percentage
30 or more 90%
29 85%
28 80%
27 75%
26 70%
25 65%
24 60%
23 55%
22 50%
21 45%
20 or less 40%

Contacting Social Security

For more information, visit Social Security online or call toll-free 1-800-772-1213 (for the deaf or hard of hearing, call their TTY number, 1-800-325-0778).

Government Pension Offset

A law that affects spouses and widows or widowers

If you receive a retirement or disability pension from a federal, state or local government based on work for which you didn’t pay Social Security taxes, Social Security may reduce your Social Security spouses or widows or widowers benefits. This fact sheet provides answers to questions you may have about the reduction.

FAQs

How much will my Social Security benefits be reduced?

Social Security will reduce your Social Security benefits by two-thirds of your government pension. In other words, if you get a monthly civil service pension of $600, two-thirds of that, or $400, must be deducted from your Social Security benefits. For example, if you are eligible for a $500 spouses, widows or widowers benefit from Social Security, you’ll get $100 a month from Social Security ($500 – $400 = $100). If two-thirds of your government pension is more than your Social Security benefit, your benefit could be reduced to zero.

If you take your government pension annuity in a lump sum, Social Security will calculate the reduction as if you chose to get monthly benefit payments from your government work.

Why will my Social Security benefits be reduced?

Benefits Social Security pays to spouses, widows and widowers are “dependent” benefits. Set up in the 1930s, these benefits were to compensate spouses who stayed home to raise a family and were financially dependent on the working spouse. It’s now common for both spouses to work, each earning their own Social Security retirement benefit. The law requires a person’s spouse, widow, or widower benefit to be offset by the dollar amount of their own retirement benefit.

For example, if a woman worked and earned her own $800 monthly Social Security benefit, but she was also due a $500 spouse’s benefit on her husband’s record, Social Security couldn’t pay that spouse’s benefit because her own benefit offset it. Before enactment of the Government Pension Offset law, if that same woman was a government employee who did not pay into Social Security and earned an $800 government pension, there was no offset. Social Security had to pay her a full spouse’s benefit and her full government pension.

If this person’s government work had been subject to Social Security taxes, Social Security would reduce any spouse, widow or widower benefit because of their own Social Security retirement benefit. The Government Pension Offset ensures that Social Security calculates the benefits of government employees who don’t pay Social Security taxes the same as workers in the private sector who pay Social Security taxes.

When won’t my Social Security benefits be reduced?

Generally, Social Security won’t reduce your Social Security benefits as a spouse, widow or widower if you:

  • receive a government pension that’s not based on your earnings; or
  • are a federal (including Civil Service Offset), state or local government employee and your government pension is from a job for which you paid Social Security taxes; and
    • your last day of employment (that your pension is based on) is before July 1, 2004; or
    • you filed for and were entitled to spouses, widows or widowers benefits before April 1, 2004 (you may work your last day in Social Security covered employment at any time); or
    • you paid Social Security taxes on your earnings during the last 60 months of government service. (Under certain conditions, Social Security requires fewer than 60 months for people whose last day of employment falls after June 30, 2004, and before March 2, 2009.)

There are other situations for which Social Security won’t reduce your Social Security benefits as a spouse, widow or widower; for example, if you:

  • are a federal employee who switched from the Civil Service Retirement System (CSRS) to the Federal Employees’ Retirement System (FERS) after December 31, 1987; and
    • your last day of service (that your pension is based on) is before July 1, 2004; or
    • you paid Social Security taxes on your earnings for 60 months or more during the period beginning January 1988 and ending with the first month of entitlement to benefits; or
    • you filed for and were entitled to spouses, widows or widowers benefits before April 1, 2004 (you may work your last day in Social Security covered employment at any time).
  • received, or were eligible to receive, a government pension before December 1982 and meet all the requirements for Social Security spouse’s benefits in effect in January 1977; or
  • received, or were eligible to receive, a federal, state or local government pension before July 1, 1983, and were receiving one-half support from your spouse.

Note: A Civil Service Offset employee is a federal employee, rehired after December 31, 1983, following a break in service of more than 365 days, with five years of prior CSRS coverage.

What about Medicare?

Even if you don’t get benefit payments from your spouse’s work, you can still get Medicare at age 65 on your spouse’s record if you are not eligible for it on your own record.

Can I still get Social Security benefits from my own work?

The offset applies only to Social Security benefits as a spouse, or widow or widower. However, Social Security may reduce your own benefits because of another provision. For more information, see Windfall Elimination Provision (Publication No. 05-10045), above.

Contacting Social Security

For more information, visit Social Security online or call toll-free 1-800-772-1213 (for the deaf or hard of hearing, call their TTY number, 1-800-325-0778).

 

 

Taxation of your benefit

Retirees

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.

Changing your federal tax withholding

Changing your federal tax withholding

Your retirement benefit is subject to federal income taxes. If you are a Massachusetts resident, however, your benefit is not subject to state income taxes. At the time of your retirement, we ask you to instruct us whether you want us to withhold any amount for income taxes and, if so, how much.

Please note:

  • Unless you direct us otherwise, we must withhold federal income tax starting with your first payment.
  • You may change your tax withholding amount at any time before or during your retirement by notifying us in writing. Simply download a Substitute Form W-4P , complete it and send it to our main office. Be sure that you mail your form so that it is received in our office by the 15th of the month in which you want the change to occur.
  • If you need help in determining your federal tax withholding, use the IRS’s online tax withholding estimator to assist you with your tax withholding preferences. (Note: the MTRS receives no information from this tool. If you use it to determine your tax withholding preferences, you will still need to submit a Substitute Form W-4P to us to make changes to your federal tax withholding.) 
About your 1099-R tax form

How to read your 1099-R Form

While we have included an informational insert with your 1099-R Form, below is additional information that we hope you find helpful in reading your 1099-R Form.

  • Barcode: This small square barcode is printed on your form solely to ensure mailing accuracy. It is not a scannable Quick Response (QR) Code, and does not contain any personal information.
  • Payer’s TIN (“Payer’s Identification Number”): The type of Taxpayer Identification Number (TIN) used by the MTRS is a federal Employer Identification Number (EIN) and can be found in this box.
  • Box 1, Gross distribution: This shows the total distribution amount that you received from the MTRS for the calendar year 2020.
  • Box 2a, Taxable amount: This shows the distribution amount that is taxable. If part of your distribution is not taxable, the nontaxable amount will be displayed in Box 5. If there is no amount in Box 5, the MTRS may not have all the necessary information to determine the taxable amount. In that case, in Box 2b, “Taxable amount not determined” will be checked.
  • Box 2b: If “Taxable amount not determined” is checked, then the MTRS did not have all of the necessary information to determine the taxable amount, and Box 2a will be blank (see Box 2a, above). In this case, you should determine the non-taxable amount yourself. You may find additional information on how to calculate the non-taxable portion of your benefit in IRS Publication 575 or in the 1040 Workbook under the heading of “Pension Annuity Income” or see the sample Simplified Method worksheet on our website. The other box, “Total distribution,” is checked when there are no further distributions payable to you from the MTRS. For example, the 1099-R issued in the year of a retiree’s death would display “Total distribution” to let the IRS know that the retiree’s monthly benefit payments have ceased.
  • Box 3: Not applicable for MTRS retirees.
  • Box 4, Federal income tax withheld: This shows the total amount of federal income tax withheld for calendar year 2020.
  • Box 5, Employee contributions/Designated Roth contributions or insurance premiums: The title of Box 5 does not accurately reflect what it means for retirees of the Massachusetts Teachers’ Retirement System—in our case it is not related to insurance or Roth contributions. Box 5 actually represents the portion of your after-tax contributions to the MTRS that you are entitled to exclude from your Gross Distribution (in Box 1) for calendar year 2020. It is equal to the difference between your taxable amount (in Box 2a) and the total Gross Distribution (in Box 1). If there is an amount in Box 5, it means that, when you began to receive your MTRS benefit, you had “after-tax” money in your MTRS account—money that you had already paid taxes on. When you begin receiving your benefit, you may “exclude” that after-tax money from your taxable amount over a period of years.
  • Box 6: Not applicable for MTRS retirees.
  • Box 7, Distribution code: This IRS code identifies the type of distribution you received from the MTRS. The codes are also described on the back of your 1099-R Form.
    • 2 : Applies to certain distributions including regular retirement benefits paid to retirees under the age of 59-1/2.
    • 4 : Identifies payments received by a survivor, beneficiary or estate of a deceased member or retiree.
    • 7 : Identifies payments to retirees over the age of 59-1/2.
  • Boxes 8 and 9a: Not applicable for MTRS retirees.
  • Box 9b: The amount in Box 9b, if any, represents the remaining total after-tax contributions that you will be allowed to exclude over your lifetime. (Whereas Box 5 represents the amount you may exclude for calendar year 2020, Box 9b shows the remaining amount that you may exclude over the coming years.)
  • Ins. (Insurance): If any amount was withheld for your group insurance in 2020, the total will be listed next to “Insurance” in the box in the lower left corner of your 1099-R. Included in this total are your health care premiums only; your life insurance premiums, if any, are not included. We provide this information as a service to you, to assist you in preparing your taxes; we have not provided this information to the IRS.
    If you itemize deductions, then this figure can be used for Schedule A. Do not use the figure in Box 5, which, for our retirees, is not related to insurance.

Note to recent retirees: When you were an active educator, your health insurance premiums may have been withheld on a pre-tax basis. However, federal tax law requires that retirees’ insurance premiums be withheld on an after-tax basis.

Your insurance is administered either by the Group Insurance Commission or your local school district. To determine which agency administers your insurance, look at the Deductions portion of pension check or direct deposit statement. If your deduction is listed as:

  • GROUP INS or GIC DNTL, contact the Group Insurance Commission at
    617-727-2310, ext. 6, with any questions.
  • MEDICAL D, MEDICAL I, DENTAL, LIFE INSU, OPTIONAL or OTHER MED,
    contact your school district’s insurance coordinator for information.

FAQs

I received more than one 1099-R Form from the MTRS. Why?

It is not unusual to receive more than one 1099-R for a tax year. This can occur as a result of one of the following:

  • You reached age 59-1/2 during the tax year. (Exception: if you are receiving accidental disability benefits, then you will receive only one 1099-R for the year during which you reached age 59-1/2.)
  • You are receiving your own MTRS retirement benefit and a survivor benefit from a former MTRS member.
  • You are receiving your own MTRS retirement benefit and, as a result of a Qualified Domestic Relations Order (QDRO), you are also receiving a benefit from another MTRS member.
  • You are receiving an MTRS ordinary disability retirement benefit and you turned age 55 during the calendar year.
  • You are receiving your own survivor or accidental disability retirement benefit, and benefits on behalf of your dependent children (you will receive a 1099 for your benefit, and one for each dependent child, all reported under your Social Security number).
  • In addition to a monthly benefit payment, you also received a refund payment from the MTRS.

I received two 1099-R forms because I turned 59-1/2 during the tax year. Why—and what does this mean?

In the tax year in which you turn 59-1/2, you will receive two 1099–R forms from us, as the IRS requires that we identify and distinguish between payments that are made to you when you are under age 59-1/2, and payments that are made to you when you are over age 59-1/2. Accordingly, please note:

  • Each form will be different: One will reflect the amount totals for the months that you were under age 59-1/2, and will have a distribution code of 2 in Box 7; the other will reflect the amount totals for the month in which you turn 59-1/2 as well as for the following month(s) that you were over age 59-1/2, and have a distribution code of 7 in Box 7.
  • You will need both forms to determine your tax reporting information for the year: To get your annual totals, simply add the different amounts on the two forms. For example, to determine the total amount that you received from the MTRS for the year, add the figure in “Box 1, Gross distribution,” on one form to the figure in “Box 1, Gross distribution,” on the other.

Does the MTRS give tax advice?

No. You should seek advice from a professional tax advisor or the Internal Revenue Service.

What should I advise my family or executor to do in the event of my death?

Please advise your survivors to go to our website and see our page on how to report the death of a benefit recipient.

Can I access my 1099 online?

Yes—if you are currently receiving your own monthly retirement allowance, or survivor benefit, you may access your 1099 in MyTRS, our online member account system. Here’s how:

  1. Go to the MyTRS sign in page. If you do not already have an account, click Don’t have an online account? Create one. Then, using your Social Security number and MTRS member number, follow the onscreen instructions to create your self-service account. If you don’t know your MTRS member number, you can find it on most correspondence from the MTRS.
  2. Using your username and password, sign in to your MyTRS account.
  3. On your home page, under the heading My Retirement Account Information, click Documents. In the table listing your available documents, find your 2020 1099-R, which will have a date of January 2021, and then click on the icon at the end of the row to download your form (two pages, front and back). If you have multiple 1099s, be sure to look for all 1099s with a date of January 2021 to obtain your 2020 tax information.
  4. To exit MyTRS securely, please click Logout in the top right corner.

In MyTRS, do NOT use your browser’s Back or Refresh buttons, as they may disrupt your connection and cause your session to become invalid. To navigate within MyTRS, always use the onscreen buttons, tabs, links and Go To drop-down menu at the top of each page.

Simplified Method/General Rule

To determine your federal tax liability of your retirement allowance in your first year of retirement, review and complete the following sample worksheet. The example illustrates the calculations for a retiree who is 59 on her retirement date of June 30 and who receives an annual retirement allowance of $30,000.

Please be aware that this worksheet is adapted from the IRS version and applies only to your federal tax liability on your MTRS retirement allowance in the first calendar year of retirement. It does NOT account for any other pension or annuity plans you may have and it does NOT address your potential tax liability after this first year. For additional information, contact the IRS, refer to IRS Publication 575 or discuss this with your accountant or tax advisor.

Sample worksheet: This is not an interactive worksheet that you can fill in on screen. Accordingly, you may want to print this page and complete the worksheet on paper.

Line Example You
 1 Enter the total retirement allowance amount that you will actually receive this year. (In the example, the retiree received her allowance for July 1 through December 31, or for 6 of 12 months, which equaled $15,000 for the period.) $15,000.00
2  Enter the total amount of your after-tax contributions to your annuity savings account. This amount is equal to your total contributions prior to January 1, 1988, plus any after-tax service purchases you made after January 1, 1988, and is listed on your Notice of Estimated Retirement Benefit (Estimated After-Tax Contributions) that we send you prior to your retirement. $21,000.00
3 If you retired:

  • Prior to 11/7/96 (Box 2a on your form 1099-R is blank) and your age on your date of retirement is:
    • 55 or under, enter 300
    • 56-60, enter 260
    • 61-65, enter 240
    • 66-70, enter 170
    • 71 or over, enter 120
  • After 11/7/96 under Option A or B and your age on your date of retirement is:
    • 55 or under, enter 360
    • 56-60, enter 310
    • 61-65, enter 260
    • 66-70, enter 210
    • 71 or over, enter 160
  • After 11/7/96 under Option C and the combined ages of you and your beneficiary on your date of retirement are:
    • 110 or under, enter 410
    • 111-120, enter 360
    • 121-130, enter 310
    • 131-140, enter 260
    • 141 or over, enter 210
310
4 Divide Line 2 by Line 3 and enter the result $67.74
5 Enter the number of months for which you will receive retirement allowance payments this year 6
6 Multiply Line 4 by Line 5 and enter the result $406.44
7 Subtract Line 6 from Line 1 and enter the result. This is your taxable amount. $14,593.56

**To determine the annual amount to be excluded from your pension income in the following year, take the amount from Line 4 and multiply by 12.

Working after retirement

Retirees

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
• 1/1/2019-12/31/2019 : On 1/1/2021
• 1/1/2020-12/31/2020 : On 1/1/2022
• 1/1/2021-12/31/2021 : On 1/1/2023

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.

Benefits for survivors of retirees

Retirees

Reporting a retiree’s death: As soon as possible after the passing of an MTRS retiree or survivor benefit recipient, a family member or representative should report the person’s death by calling our main office at 617-679-6877. We will request that a photocopy of the death certificate be provided to us via fax or mail. For additional information, please see Report a death to the MTRS.

Overview

What types of retiree survivor benefits does the MTRS provide?

A survivor of a retired member may receive no benefit, a single lump-sum payment or a monthly member-survivor benefit. Whether a survivor will receive a benefit and, if so, what type, depends upon:

  • the particular retirement allowance option—Option A, Option B or Option C—that the member chose upon his or her retirement,
  • the survivor’s relationship to the member,
  • the type of beneficiary the member specified and who the member named as a beneficiary on his or her MTRS Beneficiary Designation form, and
  • if the member retired under accidental disability, whether he or she applied for accidental disability benefits before or after November 7, 1996.

When the member retired, he or she chose one of three retirement benefit options. These options are different with regard to the amount paid to the member during his or her retirement and whether any benefits will be paid to someone else after the member’s death. In other words, the member determined whether and how we pay any survivor benefits.

What are the three retirement benefit options and what survivor benefits, if any, do they provide?

The three retirement benefit options are:

  • Option A: This option gives the retiree the highest possible retirement allowance; it does not, however, provide for any survivor benefit. If there are any benefits that were earned by the retiree in the month of his or her death, but that were not issued to the retiree, they will be pro-rated based on the number of days in the month that the retiree lived, and paid in a lump sum to either the retiree’s designated month-of-death-benefits beneficiary or estate.
  • Option B: This option provides a retiree with an allowance that is generally 1% less than an Option A allowance. It also provides for a survivor benefit in the form of a lump-sum payment of the balance, if any, remaining in the member’s annuity savings account. In most cases, the member’s annuity account will be depleted 10 to 12 years after his or her retirement date.
  • Option C: While this option pays a retirement allowance that is generally 9–11% less than an Option A allowance to the member during his or her retirement, it provides a survivor with a monthly benefit for the rest of his or her life. The amount of the survivor’s benefit is equal to 2/3 of the amount of the retiree’s benefit at the time of his or her death.

How do I know which option the member retired under?

The MTRS has this information on file. It is also included on the Option Selection form that the member should have submitted to us at the time of his or her retirement; the member may have kept a copy of this form.

I am the survivor of a retired member. How do I know whether I am eligible to receive a survivor benefit?

You may be eligible to receive a survivor benefit if the member:

  • retired under Option B or Option C, and
  • named you as a beneficiary in his or her Beneficiary Designation form on file in our office.

If the member is an accidental disability retiree who applied for benefits prior to November 7, 1996, and you are the surviving spouse who was married to the retiree on the date of his or her retirement, you may be eligible to receive the minimum monthly spousal survivor benefit, currently $1,000 per month.

The member’s regular retirement allowance payment arrived after he or she died. What should I do with this money?

The member is entitled to a retirement allowance through the date of his or her death; a designated Option B or Option C beneficiary is entitled to the survivor benefit, if any, from the day after the member’s death. For example, if the member died on the 9th of a 31-day month, he or she is entitled to 9/31 of the monthly retirement allowance. If the member retired under Option C, the member-survivor benefit is then pro-rated from the 10th of the month.

Retirement benefits are paid for time already accrued. For instance, the allowance that the member receives at the end of January is the payment for January. Depending on the date of the member’s death and when we are notified, however, it is possible that we might continue to send payments that the member is not entitled to. These payments must be returned to the MTRS.

If the member’s retirement allowance is paid by:

  • a monthly check mailed to the member, any check(s) received after the date of death must not be cashed but must be returned directly to the MTRS. We will determine which portion of the payment represents benefits earned by the member from the beginning of the month through the date of death; this pro rata share of the member’s retirement benefit will be paid to the member’s beneficiary or to his or her estate.
  • direct deposit (electronic transfer) to the member’s bank account, we will discontinue the automatic transfer as soon as we learn of the member’s death and recover as much of the overpayment as allowable directly from the bank. We will determine the amount of any overpayment to the account and require reimbursement from the member’s estate.

Please note that if any retirement allowance was paid to the member after his or her death, the MTRS must recover the overpayment before paying a survivor benefit. If necessary, such overpayment will be deducted from the lump-sum payment, if any, or the member-survivor monthly payment(s).


For the surviving spouse

I am the surviving spouse of a member who retired under a disability allowance. Is my benefit any different from that of the survivor of a “regular” retiree?

With two exceptions, no. Whether you are eligible to receive a survivor benefit and what type, if any, are determined according to the same criteria as for a survivor of a member who retired under a “regular” allowance. The two exceptions concern members who retire under accidental disability retirement.

  1. If the member dies as a result of the injury or condition that precipitated his or her accidental disability retirement, you may be entitled to accidental death benefits.
  2. If the member applied for accidental disability retirement prior to November 7, 1996, and you were married to the member on the date of his or her retirement, you may receive the minimum monthly spousal benefit, currently $1,000/month. Prior to November 7, 1996, accidental disability retirees could not select Option C; legislation that later allowed for the selection of Option C also provided a minimum monthly spousal benefit for surviving spouses of members who applied for benefits prior to November 7, 1996.

Will I be eligible to receive group health insurance coverage?

As the surviving spouse of a retired member, you may be eligible for group health insurance benefits. Any health insurance benefit that you may be entitled to will be administered under the insurance program that your spouse was eligible to join upon his or her retirement.

The group health insurance of our retired members is administered in two ways: by the Commonwealth’s Retired Municipal Teachers’ (RMT) Program and by the member’s former employer. If the member’s former school district is included in the list of school districts participating in the RMT Insurance Program, your health insurance will be administered by the RMT Program. If not, it will be administered by the member’s former employer.

  • The Retired Municipal Teachers’ Program: If the member retired from one of the school districts that has opted to join the Commonwealth’s Retired Municipal Teachers’ Program, his or her health insurance benefits were administered by the Massachusetts Group Insurance Commission after retirement. If your spouse retired from one of these districts, you should contact the Group Insurance Commission at 617-727-2310,
    • ext. 804: to report your spouse’s death and to request an application form for survivor health and life insurance benefits;
    • ext. 806: to request general information regarding eligibility and benefits.

    if you are eligible for group health insurance benefits under the RMT Program and you:

    • will be receiving a monthly survivor benefit from the MTRS, your insurance premium will be deducted by the MTRS from your monthly survivor allowance.
    • will not be receiving a monthly survivor benefit from the MTRS, you will pay your insurance premium directly to the Group Insurance Commission.
    • Member’s Former Employer: If your spouse’s school district is not included in the list of school districts participating in the RMT Program, you should contact the local insurance administrator for this school district for information concerning your benefits.
      If you are eligible to receive your health insurance from this school district and you will be receiving a monthly survivor benefit from the MTRS, you have the option of having your premium deducted from your monthly allowance. If, however, you choose not to have this deduction taken from your survivor allowance, or you will not be receiving a monthly benefit from the MTRS, you must pay your premium directly to the school district insurance administrator.

For the survivor of an Option A retiree

I am the surviving spouse of a member who retired under Option A, which does not provide for any survivor benefits. Are there any circumstances under which I could still receive a survivor benefit?

Yes. If your spouse retired under Option A and died within 30 days of his or her effective date of retirement, you may be eligible to receive a monthly survivor benefit. The amount of the monthly survivor benefit is equal to the allowance that the member would have received if he or she had retired under Option C.

I am the survivor of a member who retired under Option A; there is no surviving spouse or dependent children. Are there any circumstances under which I could still receive a survivor benefit?

No. Option A provides the maximum amount payable during the member’s retirement; it does not provide for any survivor benefits.


For the survivor of an Option B retiree

What is a lump-sum benefit?

A lump-sum benefit is a single, one-time payment to the survivor beneficiary or beneficiaries and constitutes the entire benefit. The amount of the benefit is the total balance, if any, remaining in the member’s annuity savings account, which contains all of the contributions and interest credited as of the member’s date of death. There are no restrictions on who may be named a lump-sum beneficiary and a member may name more than one individual to receive a percentage of his or her account.

How is the amount of my lump-sum benefit determined?

Under Option B, the lump-sum benefit is equal to the balance remaining in the member’s annuity savings account, if any, at the time of his or her death.

As you may know, each member of the Massachusetts Teachers’ Retirement System contributes a percentage of his or her salary to the system while he or she is employed. These contributions, plus any interest which may accumulate on these contributions, are deposited into an annuity savings account established in the member’s name and maintained by the MTRS.

When a member chooses to receive an Option B retirement allowance, he or she is selecting an allowance that is approximately 1% less than the maximum amount he or she could have received under Option A—but he or she is also providing a potential benefit payable to a survivor or survivors after death.

During the member’s retirement, the balance in the annuity savings account decreases each month by an amount equal to the monthly annuity portion of the member’s retirement allowance. In most cases the annuity account will be depleted within 9 to 11 years after the member’s date of retirement. For all intents and purposes, this recordkeeping is “invisible” to the member and the reductions do not affect the member’s monthly retirement payments. Upon the member’s death, the balance remaining in the account is paid in a lump sum to the beneficiary or the estate.

If the annuity account is depleted while the member is receiving his or her retirement allowance,

  • the member will still continue to receive his or her full Option B pension amount for life but
  • the beneficiary will not receive any payment upon the member’s death.

How long does it take before I receive my lump-sum benefit?

In order for the MTRS to begin to process your claim for benefits, you must complete an application form that we will provide to you. This form, along with a copy of the member’s death certificate, must be submitted to us. You can expect your lump-sum payment approximately 60 to 90 days after we receive your complete documentation.

I am the surviving spouse of a member who retired under Option B, which provides only for the lump-sum payment of the balance, if any, remaining in the member’s annuity savings account. Are there any circumstances under which I could receive a monthly survivor benefit instead?

Yes. If your spouse retired under Option B and died within 30 days of his or her effective date of retirement, you may be eligible to receive a monthly survivor benefit. The amount of the monthly survivor benefit is equal to the allowance that the member would have received if he or she had retired under Option C.

What happens if the Option B retiree failed to designate a beneficiary or if the individual designated by the member on his or her MTRS Beneficiary Designation form is deceased?

If the member failed to designate a beneficiary for his or her survivor benefit, or if the individual designated by the member is deceased, then any amount that remains in the member’s annuity savings account at the time of his or her death will be paid in a lump sum to the administrator or executor of the deceased member’s estate. In order for the MTRS to process a payment to an estate, we must have a copy of both the member’s death certificate and the administrator’s or executor’s official Letter of Appointment from the Probate Court. If an administrator or executor has not been appointed by the Probate Court, the member’s heirs must sign a Release of Claim form which designates the individual who will receive the lump-sum payment.


For the survivor of a Option C retiree

What is a member-survivor benefit?

A member-survivor benefit is a monthly payment made to a survivor for life. Upon the retiree’s death, the individual named as a member-survivor beneficiary will receive a monthly survivor benefit for the rest of his or her life. A member may name only one person as a member-survivor beneficiary and this person must be the member’s parent, spouse, sibling, child or former spouse who has not remarried.

How is the amount of my member-survivor benefit determined?

Under Option C, the member-survivor benefit is equal to two-thirds of the amount of the retirement allowance that the member was receiving at the time of his or her death.

How long does it take before I receive my first member-survivor payment?

In order for the MTRS to begin to process your claim for benefits, you must complete both the application form that we will provide, and the Internal Revenue Service’s form W–4P. These forms, along with a copy of the member’s death certificate must be submitted to us before we can issue your first payment. If these forms are returned in a timely fashion, we will make every effort to ensure that you receive your first member-survivor benefit payment by the last day of the month following the month of the member’s death.

I am the beneficiary of a member who retired under Option C, which provides only for the payment of a monthly allowance. Are there any circumstances under which I could receive a single lump-sum benefit instead?

No. If you are designated as the member’s Option C beneficiary, you must receive a monthly member-survivor benefit.

What happens if the individual designated as the beneficiary by the member on his or her MTRS Beneficiary Designation form is deceased?

If the individual designated as the Option C beneficiary by the member is deceased, no survivor benefits will be paid after the member’s death. The Option C survivor benefit can only be paid to the individual designated by the member as the Option C beneficiary, and the member has only one opportunity—at the time of his or her retirement—to designate this individual. If the original Option C beneficiary dies before the member, the member is precluded from naming another person as the Option C beneficiary.

If the member’s beneficiary predeceased him or her, the member would have been eligible to “pop up” to the higher Option A benefit amount for the remainder of his or her retirement.

I am the surviving spouse. If I remarry, will the amount of my monthly member-survivor benefit be adjusted?

No. Remarriage has no effect on the amount of the Option C survivor allowance that you receive. You will receive your monthly benefit for life.

Will I have to pay federal taxes on my member-survivor benefit?

Yes. How you calculate your tax liability depends on the retirement date of the deceased member. Different methods of calculation apply to different dates of retirement. The Form 1099–R that you receive from the MTRS in January of each year will set forth the amount of your benefit that is taxable according to the method that is applicable to you.

For information on which method of calculation applies to you, contact your local IRS office, visit the IRS online at www.irs.gov, refer to IRS Publication 575 or discuss this with your accountant or other expert in the area of federal taxation.

Can I have federal income taxes deducted from my member-survivor benefit?

Yes. The MTRS is required by federal law to withhold federal taxes from all survivor allowances unless a survivor notifies us in writing that he or she does not wish to have taxes withheld. As part of our processing of your claim, we will send you our Substitute Form W–4P. This form asks you to indicate the amount of tax that you wish to have withheld. Before you receive your first payment, you must complete and return this form to us. If we do not receive your form W–4P, we are required to withhold taxes as if you are a married person with three exemptions.

Will I have to pay state income tax on my member-survivor benefit?

Not in Massachusetts. Member-survivor benefits are exempt from taxation by the Commonwealth of Massachusetts; however, if you live in another state, you may be required to pay income tax on your benefit (see Massachusetts Department of Revenue’s information on how other states treat out-of-state government pensions for tax purposes).

Will the MTRS contact me to see if I continue to be eligible to receive a member-survivor benefit?

Yes. Massachusetts retirement law requires that all individuals receiving retirement, disability or survivor benefits file an affidavit verifying their eligibility to receive a benefit. Periodically, the MTRS will contact you and ask you to sign a Benefit Verification form, under the penalties of perjury, declaring your continued eligibility to receive your member-survivor benefit.

Are there any situations in which the MTRS would reduce or suspend my member-survivor benefit?

In most cases, no; the monthly benefit that you receive from the MTRS is a lifetime benefit. Some exceptions may apply to spouses and dependent children of an accidental disability retiree.

Are there any situations in which the MTRS would increase my member-survivor benefit?

Yes. Cost-of-living adjustments are granted to retirees and survivors on an ad hoc basis by a vote of the Massachusetts Legislature. A retiree is eligible to receive a cost of living adjustment, if any, in the second fiscal year following his or her retirement date; if the retiree has already completed this eligibility period, then the survivor is eligible for any cost of living adjustments immediately upon their being granted by the Legislature.

How is my member-survivor benefit actually paid to me?

You must receive your monthly member-survivor benefit payments by electronic transfer (also known as “direct deposit”) to your bank checking or savings account. You may change the bank account to which payments are deposited at any time by submitting a new Direct Deposit Authorization form.

Will my member-survivor benefit continue to be paid to someone else after I die?

Possibly. In most instances, your member-survivor benefit may be paid only to you and ends upon your death. However, if:

  • you are the surviving spouse of an Option C retiree and
  • you have been receiving Option C benefits and
  • you and the deceased member leave children under the age of 18,

then your member-survivor benefit will continue to be paid, in equal shares, to your minor child until he or she reaches age 18. Payment will be made to the guardian of each child for his or her benefit.


For the survivor of an Accidental Disability retiree

If my spouse was receiving an accidental disability retirement and died as a result of a work-related injury, does the MTRS provide any type of accidental death benefits?

If your spouse died as a result of the injury or condition that was the basis for his or her accidental disability retirement, you may be eligible to receive accidental death benefits. If the Board grants you accidental death benefits, you will receive a monthly accidental death survivor benefit. The amount of your monthly accidental death survivor benefit will equal the pension portion of your spouse’s accidental disability benefit. You will receive this benefit for the rest of your life. In addition, you will receive:

  • a refund of the amount of the member’s contributions, if any, remaining in his or her MTRS annuity savings account, and
  • an annual benefit per unmarried child under age 18, or age 22 if a full-time student. As of July 1, 2018, the annual benefit for eligible children was $924.60. Children who are physically or mentally incapacitated and unable to be financially self-supporting on the member’s date of death will receive a lifetime benefit.

If your spouse died but not as a result of the injury or condition that was the basis for the accidental disability retirement, your survivor benefits, if any, will be governed by the survivor option selected by your spouse at the time of his/her retirement. (Exception: If your spouse applied for accidental disability benefits before November 7, 1996, you may be eligible to receive the minimum monthly spousal benefit, currently $1,000/month.)

How do I apply for accidental death benefits?

If you wish to apply for accidental death benefits, please contact the Retiree Services Unit of the MTRS’s main office. Because this is a complex process, we ask that you first speak to one of the representatives from this unit to ensure that you are aware of the issues involved and that your case is handled in the most appropriate way.

Upon request, we will send you an Application for Accidental Death Benefits, which you must complete and return to our office to initiate the claim process. Along with your application you will be required to supply additional materials that support your claim that your spouse died of work-related injuries.


How to apply for survivor benefits

What must I do in order to apply for survivor benefits?

You must first report the death of a benefit recipient to the MTRS. In order for the MTRS to begin to process your claim for benefits, you must complete and submit an application that we will provide to you. After we have received your completed application form and the required documents, we will review your claim and let you know what the next steps are and whether you must complete any other forms. Please be aware that, along with your application, you must submit a copy of the retired member’s death certificate (this does not need to be a certified copy).

Senior resources

Retirees

The Massachusetts Teachers’ Retirement System (MTRS) has proudly served educators since 1914 and as a retiree of our system, your well-being matters greatly to us. Though we will always be here to pay your retirement benefit, we realize that a steady income is just one facet of a successful and secure retirement. With that in mind, we have compiled this list of agencies, services and resources that you may find helpful.
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Agencies and services for seniors

Senior resources overview on mass.gov

The Commonwealth of Massachusetts offers a number of services to help seniors stay healthy, independent, and engaged in their communities. Learn about programs such as prescription drug assistance, elder financial fraud, caregiver support, housing and more.

Executive Office of Elder Affairs (EOEA)

617-727-7750
Toll free: 800-243-4636
Toll free Local Elder Service Agency: 800-243-4636

EOEA services list

The Executive Office of Elder Affairs funds a network of community-based services that help older adults age and thrive in cities and towns throughout the Commonwealth. Those services includes in-home supportive care, family caregiver support, nutrition programs, protective services, supportive housing options, long-term care counseling and advocacy, health insurance counseling and prescription drug coverage assistance, access to dementia and behavioral health support services, assisted living residence certification and information, along with a variety of other programs and services.

Massachusetts Councils on Aging

413-527-6425

Local Councils on Aging offerings may include outreach, transportation, meals (congregate or home delivered), health screenings, health insurance counseling, socialization, fitness, wellness, recreation activities, and lifelong learning. The home page will provide you with the contact information for the approximately 350 local Councils on Aging.

Options counseling (MassOptions)

844-422-6277

Options counseling is a free service to help seniors, adults of any age with a disability, and their family members or caregivers make decisions on support services.

800AgeInfo – For Massachusetts Elders and Their Families

800-243-4636

Elder care agency search

This website has been created and is supported as a joint effort between the MA Executive Office of Elder Affairs and Mass Home Care Association. It is our goal that this site will provide you with information to help you make good decisions concerning care for the elders of Massachusetts and to help elders find the resources they need to maintain their independence and to improve their quality of life.


Health and wellness

Elder abuse hotline

800-922-2275 (24-hour)

Elder Abuse reports can be filed 24 hours a day either online (see link above) or by phone at (800) 922-2275. Elder abuse includes: physical, sexual, and emotional abuse; caretaker neglect; financial exploitation and self-neglect. Elder Protective Services can only investigate cases of abuse where the person is age 60 and over and lives in the community. Call 911 or local police if you have an emergency or life-threatening situation.

Health insurance counseling (SHINE)

800-243-4635 (press 3 or 5 if calling from a cell phone)

TTY/ASCII 800-439-2370

The SHINE (Serving the Health Insurance Needs of Everyone) program provides free health insurance information and counseling to all Massachusetts Residents with Medicare and their caregivers. A counselor will review programs that help people with limited income to pay health insurance costs.

Prescription Advantage

800-243-4636 (press 2)

TTY 877-610-0241

Prescription Advantage is a state-sponsored prescription drug program administered by the Commonwealth of Massachusetts Executive Office of Elder Affairs for seniors and people with disabilities.


Housing and home care

Housing: assisted living, senior housing resources, housing services

Find information on housing options for older residents, including assisted living, congregate, and supportive housing. You’ll also find resources on affordable housing, emergency housing, and more.

Home care (Executive Office of Elder Affairs)

800-243-4636

The Home Care Program provides care management and in-home support services to help eligible elders in Massachusetts successfully age in place. Eligibility for the Home Care Program is based on age, residence, income, and ability to carry out daily tasks such as bathing, dressing and meal preparation.

Fuel/heat assistance

800-632-8175

The Low Income Home Energy Assistance Program (LIHEAP) provides eligible households with help in paying a portion of winter heating bills.


 Finance and taxes

Economic empowerment for seniors

The Office of Economic Empowerment (OEE) provides free financial education workshops for senior citizens. They inform older citizens about ways to manage their finances in addition to informing people about ways to prevent financial exploitation. These sessions include fraud and scam prevention, banking, credit, savings, financial recovery, and more.

Attorney General’s Elder Hotline

888 AG-ELDER (888-243-5337)

TTY 617-727-4765

The Elder Hotline is open Monday through Friday from 10:00 am to 4:00 pm. The hotline is staffed by senior volunteers and can help elders with a range of issues including reporting fraud cases.

Tax assistance (AARP)

888-OUR-AARP (888-687-2277)

Free tax preparation assistance for all low to moderate income individuals regardless of age.

Retiree news

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  2. Item 2
  • December 29, 2020

    Retiree year-end news

    ...
    Read more
  • December 17, 2020

    Cost-of-living adjustment approved!

    Updated 12/17/2020 FY21 budget signed by the Governor; ...
    Read more
  • April 29, 2020

    Retirees: Avoid coronavirus scams

    During the coronavirus pandemic, as trillions of dollar...
    Read more
  • January 22, 2020

    Benefit recipients: Watch your mailbox for your 1099-R tax form to arrive soon

    By January 31, all 1099-R tax statements will be mailed...
    Read more
  • December 20, 2019

    Retirees: Watch for mail from us in December and January

    If you are receiving a monthly benefit from the MTRS, l...
    Read more
  • November 15, 2019

    Notice of PRIM Board election and nomination period

    Nominations for the Teachers’ representative to t...
    Read more
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MAIN OFFICE

500 Rutherford Avenue, Suite 210

Charlestown, MA 02129

Phone: 617-679-6877

Fax: 617-679-1661


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One Monarch Place, Suite 510

Springfield, MA 01144

Phone: 413-784-1711

Fax: 413-784-1707

Call us 617-679-6877
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