Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S16

Introduced
1/26/23  

Caption

PERAC Regulations Governing Retirement of Public Employees

Impact

The proposed regulations have implications for a variety of pension obligations, particularly concerning the calculation and distribution of benefits. By creating a standardized framework, the bill provides a blueprint for ensuring compliance with both Massachusetts law and the Internal Revenue Code, which could assist in preventing future legal challenges and financial discrepancies. The regulatory updates also aim to enhance the portability of employee retirement funds and establish clearer guidelines for permissible service credit purchases, potentially benefiting employees who wish to consolidate their retirement savings from multiple employment sources.

Summary

Bill S16, titled 'PERAC Regulations Governing Retirement of Public Employees,' seeks to outline and update the procedures and regulations surrounding the retirement benefits of public employees in accordance with state and federal laws. This bill is significant in that it aligns the retirement regulations with the Internal Revenue Code, ensuring all public employee pension plans adhere to current tax laws regarding retirement savings. Through modifications, the bill aims to improve the clarity and efficiency of retirement plan administration for state and local governments.

Contention

During the discussions surrounding Bill S16, notable points of contention arose primarily from differing opinions on the adequacy of the proposed compliance measures and the potential for increased administrative burden on local retirement boards. Critics argue that the complexities introduced by the bill could inadvertently lead to confusion among employees regarding their retirement options and rights, particularly concerning the rollover options and contribution limits outlined within the legislation. Furthermore, there are concerns that the regulatory updates may not comprehensively address all unique circumstances faced by smaller municipal pension plans.

Companion Bills

No companion bills found.

Previously Filed As

MA S2540

Proposed amendments to the rules and regulations governing retirement of public employees

MA AB2770

Public employees’ retirement.

MA SB885

Public employees’ retirement.

MA HB3180

Federal Compliance for public employee retirement status

MA AB2101

Public employees’ retirement.

MA HB3033

Relating to retirement under public retirement systems for employees of certain municipalities.

MA SB1536

Relating to retirement under public retirement systems for employees of certain municipalities.

MA SB2121

Administering the public employees retirement system.

MA SB642

Establishing WV Public Safety Employees Retirement System

MA HB1419

The public employees retirement system public safety retirement plan.

Similar Bills

LA HB1202

Relative to the District Attorneys' Retirement System (EN INCREASE APV)

AL HB190

Jefferson County, General Retirement System for Employees of Jefferson County, amended to identify the Personnel Board of Jefferson County as the civil service system of the county

AL SB166

Jefferson County, General Retirement System for Employees of Jefferson County, amended to identify the Personnel Board of Jefferson County as the civil service system of the county

WV SB642

Establishing WV Public Safety Employees Retirement System

LA HB481

Relative to the La. Assessors' Retirement Fund, provides for compliance with applicable federal tax qualification requirements (EN NO IMPACT APV)

AZ SB1083

ASRS; modifications

KS SB64

Adjusting certain internal KPERS act statutory references, extending the time for filing administrative appeals and updating provisions relating to compliance with the federal internal revenue code.

LA SB20

Provides for compliance with federal tax qualification standards. (7/1/14) (EN NO IMPACT APV)