TO: All Retirement Boards

FROM: Joseph E. Connarton, Executive Director

RE: Taxation and Reporting Requirements Workbook, Form 1099R Overview

DATE: December 21, 2011

Attached are the Taxation and Reporting Requirements Workbook and a chart providing an overview of the 1099R reporting for Massachusetts public employees.  These documents were prepared by PERAC’s Tax Counsel in response to inquiries seeking assistance in the preparation of IRS Forms 1099R.  I would like to thank the user group that reviewed the Workbook and provided ideas and assistance.

You will note that in several places in the Workbook issues that will be the subject of a Private Letter Ruling (PLR) are mentioned.  The purpose of the PLR will be to confirm tax treatment of certain payments made to members and beneficiaries of the Chapter 32 Systems.  This PLR request is being drafted and will be submitted to the IRS early next year.  We will update you as this process goes forward.

While Boards are not required to use the attached documents, they are offered as assistance and guidance to the Boards and their vendors.  If you have any questions, please contact this office.


  1. Taxation and Reporting Requirements Workbook  pdf format of Taxation and Reporting Requirements Workbook
  2. Form 1099R Overview Chart  pdf format of Form 1099R Overview Chart