Notice: While reasonable efforts have been made to assure the accuracy of this information, this is an unofficial version of the MTRS regulations, and is for informational use only. For the official, printed version, please contact the State Bookstore (see http://www.sec.state.ma.us/spr/sprcat/catidx.htm for more information).

   Section
   10.01: Purpose
   10.02: Definitions
   10.03: Applicability
   10.04: Service That Can Be Purchased
   10.05: Contributions

807-10.01. Purpose

   The purpose of 807 CMR 10.00 is to establish the procedure for the purchase of creditable service for maternity leave, as authorized by M.G.L. c. 32, § 4(1)(g 1/2), and to provide guidance as to the Board’s interpretation of the statute. 807 CMR 10.00 supplements the provisions of M.G.L. c. 32, § 4 (1)(g 1/2).

807-10.02. Definitions

   For purposes of 807 CMR 10.00:

   “Compensation” is, for any given year, either the regular compensation that was actually paid for the position that the member left, or the Presumed Salary adjusted to reflect the teacher’s normal full or part-time schedule, as the case may be. Absent documentation to the contrary, the member’s Compensation for each year equals the Presumed Salary.

   “Leave” is an authorized unpaid absence from employment as a teacher in Massachusetts, a period of unemployment after resignation as a teacher in Massachusetts, or a period following a break in active membership as a teacher due to the member working on a basis of less than half time. The “Leave” must be immediately preceded by membership service. A termination of employment as a teacher for cause (other than maternity) shall not be considered a Leave. The Leave will be considered terminated upon re-entry into membership service in a Massachusetts contributory retirement system on at least a half time basis.

   “Maternity Leave” is a Leave that begins no more than nine months before the birth or adoption of a child. The Board may request any documents that it determines are needed to make this determination, including but not limited to birth certificates, adoption records, or documents establishing termination of employment. A Leave that the Board determines is for a reason other than the birth or adoption of a child is not a Maternity Leave.

   “Presumed Salary” is defined in the table in 807 CMR 10.05.

807-10.03. Applicability

   807 CMR 10.00 applies to all eligible members regardless of gender.

807-10.04. Service That Can Be Purchased

   (1) A member may purchase creditable service pursuant to M.G.L. c. 32, § 4(1)(g 1/2) for any Maternity Leave that begins before January 1, 1975, even if such Leave extends beyond that date.
   (2) A member may purchase creditable service equal to the duration of each Maternity Leave, up to a maximum of four years.
   (3) In no event may a member purchase more than the statutory maximum of four years, regardless of the number of Maternity Leaves.
   (4) A member shall receive full creditable service equal to the full years and full months of the Maternity Leave (i.e. full-time credit, not pro-rated).
   (5) One year shall equal the member’s normal work year immediately preceding the Maternity Leave. A member can purchase only those months normally worked immediately before the Maternity Leave.

807-10.05. Contributions

   (1) The member must pay into the Annuity Savings Fund an amount equal to the deductions that would have been withheld had the member continued in service, together with buyback interest. Contributions will be made at the rate of 5% of the Compensation for each year.
   (2) The Presumed Salary for each year is as follows:    

School
Year
Presumed
Salary
School
Year
Presumed
Salary
School
Year
Presumed
Salary
School
Year
Presumed
Salary
1954-55$4,0451960-61$5,5001966-67$7,3001972-73$10,519
1955-56$4,1401961-62$5,7751967-68$7,5501973-74$11,128
1956-57$4,3251962-63$6,0751968-69$8,1001974-75$12,734
1957-58$4,6501963-64$6,2751969-70$8,7641975-76$13,519
1958-59$4,9501964-65$6,9501970-71$9,6111976-77$14,311
1959-60$5,3001965-66$7,1001971-72$10,1781977-78$15,336

   If a member has more than four years of Maternity Leave, or chooses to purchase fewer than four years, the Board will specify which years may be purchased. All service must be purchased in increments of whole months.
   (3) Members paying pursuant to an installment plan must pay installment interest in addition to the buyback interest required in subsection (1) above. The installment interest rate equals the buyback interest rate.

   REGULATORY AUTHORITY: 807 CMR 10.00: M.G.L. c. 15, § 16; c. 32, § 4(1)(g 1/2).