
Massachusetts Deferred Compensation SMART Plan

	Participate
	Plan Highlights
	Contribution Amounts
	Distribution Options
	OBRA / Part-time Information

Participating in the Massachusetts Deferred Compensation SMART Plan may help provide a more comfortable and secure financial future. The Plan is established under the Internal Revenue Code Section 457 which allows eligible employees to save and invest before-tax dollars through salary deferrals.

The SMART Plan is a voluntary retirement savings program. Take advantage of this valuable employee benefit-
Save Money And Retire Tomorrow.

Plan Highlights Learn more about the SMART Plan and its features.	Contribution Amounts Find out how much you can contribute and how to change your contribution amount.
Distribution Options Find out when and how your money may be withdrawn from your account.	OBRA/Part-time Information All participants classified as OBRA must make a mandatory contribution to the plan.