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Bill

S 3109

Amendment S.3109

194th Legislature (2025-2026)

Massachusetts offers a one-time, irrevocable chance through mid-2027 for certain TRS/BRS teachers who missed 2001 to elect into an alternative retirement program, with 11% contribu

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Bill Summary · S 3109

Purpose and intent

  • The bill creates a one-time opportunity for a specific group of Massachusetts teachers to elect to participate in an alternative superannuation retirement benefit program (the “alternative superannuation retirement benefit program”) that was established under existing retirement law but to date not chosen by many eligible members prior to July 1, 2001.
  • The overall aim is to allow eligible members who did not elect or participate in that alternative program before July 1, 2001 to elect to participate now, with a defined set of contribution requirements and make-up contributions retroactive to July 1, 2001.

Key provisions and changes

  • Eligibility for election (new one-time opportunity):
    • Applies to active or inactive members of either:
    • the Teachers' Retirement System (TRS), or
    • the Boston Retirement System (BRS),
    • who meet all of the following:
    • are teachers as defined in section 1 of chapter 32,
    • became eligible for TRS or BRS before July 1, 2001,
    • began contributing to TRS or BRS before July 1, 2001,
    • were eligible but did not provide a written election to participate in the alternative program before July 1, 2001 or declined to participate before July 1, 2001.
  • Election window:
    • Eligible members may elect to participate on or after the act’s effective date but no later than June 30, 2027.
    • An election is irrevocable.
    • If an eligible member does not elect within the window, they are treated as having affirmatively elected not to participate.
  • Contribution and make-up payments:
    • If electing, the member must contribute at 11% of compensation (per clause (vi) of subsection (b) of section 22 of chapter 32).
    • The member must also make “make-up contributions” equal to the difference between:
    • the amount that would have been withheld at 11% from regular compensation since July 1, 2001 (retroactive), and
    • the actual regular deductions already withheld since July 1, 2001,
    • plus actuarial interest compounded annually at the rate in effect each year.
    • Make-up contributions can be paid in a single sum or in installments as allowed by the retirement system.
  • Credits and eligibility conditions:
    • If the member participates and makes additional retirement contributions but does not meet the creditable service or teaching service requirements, they will be reimbursed upon termination or retirement for the additional contributions plus regular interest, as determined by the relevant retirement board (TRS or BRS).
  • Irrevocability and consequences:
    • An election is irrevocable.
    • Non-election by the deadline results in a deemed election not to participate.
  • Notifications and outreach:
    • The TRS and BRS must notify eligible active or inactive members and school districts about the opportunity created by this act.

Who would be affected

  • Eligible active or inactive teachers covered by:
    • the Massachusetts Teachers’ Retirement System (TRS), and
    • the Boston Retirement System (BRS),
  • Specifically those who were eligible before July 1, 2001, began contributing before that date, and did not elect to participate in the alternative retirement program previously (or did not elect in writing by July 1, 2001).

Procedural and timeline aspects

  • Election window:
    • Opens on the act’s effective date and closes June 30, 2027.
  • Irrevocability:
    • Once an election is made, it cannot be reversed.
  • Retroactive calculations:
    • Make-up contributions are retroactive to July 1, 2001, with actuarial interest applied yearly.
  • Notifications:
    • Retirement systems are required to inform eligible members and school districts about the opportunity.

Summary in plain terms

This bill offers a one-time chance through mid-2027 for certain long-ago-eligible Massachusetts teachers who did not choose the alternative retirement benefit option by 2001 to elect to participate. If they choose to participate, they must begin contributing 11% of pay and also pay retroactive make-up contributions covering the period from July 1, 2001 onward, with interest. The election, once made, is final. If they participate but don’t meet certain service requirements, they can be reimbursed the extra contributions and interest upon retirement or termination. The programs involved are the Teachers’ Retirement System and the Boston Retirement System, which must inform eligible members and school districts about this opportunity.

Compiled from official sources — confirm details with the bill’s official record.

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