Membership:
July 19, 2011
A minimum annual salary of $5,000 is required for membership in the Dukes County Contributory Retirement System. This regulation is in collaboration with Chapter 21 of the Acts of 2009 under MGL c. 32, § 4(1)(o).
April 26, 1993
Part-time, provisional, temporary, seasonal or intermittent employees who are regularly employed for an average of at least 20 hours per week, minimum of 520 hours and have completed 6 months of service must become members of the system. (Revises rule #1 previously approved December 26, 1984)
Cafeteria workers or teacher aides who work a five day week for 5 hours or more per day be shall be considered full time employees and must become members of the system.
Creditable Service:
March 25, 2008
A full-time employee will receive one (1) full year creditable service for each year employed. A part-time employee whose position has always been part-time is granted full creditable service. A part-time employee who becomes full-time has the part-time service pro-rated.
December 26, 1984
Part-time, part-time permanent, temporary, provisional, temporary provisional, seasonal or intermittent employee receiving weekly or monthly salaries or wages for prescribed periods of employment, be given creditable service based on actual service rendered, provided that in the case of any such employee whose work is found by the board to be seasonal in nature, the board shall credit as the equivalent of 1 year of service actual full time service of not less than 7 months during any one calendar year. A day is to be based on a 7½-hour period of employment in a 37½-hour week.
Regular Compensation:
June 27, 2002
Motor Vehicles
The Retirement Board, by establishing this supplemental rule, does not insert the retirement system into the employer/employee relationship. The Retirement Board, by creating this supplemental rule, does not make the determination as to which employees are entitled to the fringe benefit governed by this rule. The Retirement Board does not assume the responsibility to establish the value of the benefit. The Treasurer, in conjunction with the appropriate employer's representation in connection with IRS regulations, are to establish the value of the regular compensation to be attributed to motor vehicle use. That determination, including the method of calculation along with the appropriate employment contract section applicable to members proposed to receive the benefit, must be provided to the retirement system.
Rule:
Non-Exempt Motor Vehicles
A member who is provided a non-exempt motor vehicle for personal use by the employer as a necessary and usual requirement of the member's employment shall be credited annually as additional regular compensation an amount which shall be determined by adopting the taxable value of same as set by the member's employer, and as appearing on the member's W-2 Form. Said regular compensation shall be approved upon payment of appropriate retirement contributions by the member.
A member who receives a standard and regularly paid allowance from the employer for use of the member's personal motor vehicle in the course of performing the member's duties, as appearing on the member's W-2 Form, shall be credited annually with additional regular compensation in the amount of said allowance upon payment of appropriate retirement contributions by the member. Exempt Motor Vehicles
A member who supplies written documentation from the employer satisfactory to the Board establishing that the member has commuting use only of an exempt motor vehicle will receive the value of regular compensation at a rate of $1.50 per day per one way commute for 249 days a year. Said regular compensation shall be approved upon payment of appropriate retirement contributions by the member.
A member who supplies written documentation from the employer satisfactory to the Board that the member has unlimited personal use of an exempt vehicle will receive the value of regular compensation at a rate equal to the annual lease value of the motor vehicle as set by the Internal Revenue Service. Satisfactory documentation as to the vehicle's fair market value must be provided to the Board. Said regular compensation shall be approved upon payment of appropriate retirement contributions by the member.
Varying, sporadic or irregular reimbursement by the employer to a member for use of the member's motor vehicle shall not be considered regular compensation.
This supplemental regulation shall be effective as of June 27, 2002.
Implementation:
The effective date of this supplemental regulation will be the date the Retirement Board votes to adopt said rule, subject to PERAC statutory review and approval.
For members receiving regular compensation for non-exempt motor vehicles and a member who receives regular compensation for an exempt motor vehicle used by the member for commuting use only, it will be the responsibility of the Treasurer to insure that the appropriate deductions are obtained from the employee's wages in order for the employee to have this benefit included as regular compensation.
For members receiving regular compensation for an exempt motor vehicle where such member has unlimited personal use of an exempt vehicle, the member will be responsible for providing to the retirement system all of the documentation relied upon by the employer to establish the value of his vehicle use fringe benefit to the satisfaction of the Board. Upon the Board's approval and acceptance of the valuation method, the Board shall calculate the amount of money to be paid by the employee to the retirement system in order to exercise his or her right to have the exempt motor vehicle use constitute regular compensation.
The Board shall assess the payment of such benefit on an annual basis; said amount assessed to be paid to the retirement system on a date designated by the Board.
Once a member avails him or herself of this fringe benefit as regular compensation, the member cannot discontinue or alter the benefit unless and until his or her employment contract is altered.
Miscellaneous:
October 8, 2024
CREDIT CARD USE (840 CMR 15.05)
The Dukes County Retirement Board (hereinafter referred to as “Retirement Board”) herewith has created a supplemental regulation addressing the ownership and use of a Retirement Board credit card to be in conformity with 840 CMR 15.05.
The purpose of this supplemental regulation is to establish the ownership and use of the Retirement Board’s credit card. The credit card will be issued in the name of the Dukes County Retirement Board with the use of the credit card by the Retirement Board’s approved signor(s) based on a vote of the Retirement Board at a regular monthly meeting with Retirement Board action. No one other than an approved signor(s) may utilize the Retirement Board’s credit card.
The credit card can only be used for approved job-related travel expenses, office supplies and administrative expenses incurred in the regular course of the Retirement System. The credit card shall not be used for any personal use.
The Retirement Board’s credit card use has previously been set forth in this supplemental regulation, at the same time, the credit card shall not be used to obtain cash advances, bank checks, travel checks, and/or electronic cash transfers.
The Retirement Board’s credit card billing shall be to the Retirement Board Office. Any authorized user shall be required to provide receipts for all expenses charged to the credit card and appear on the credit card’s monthly statement. The credit card’s monthly statement is to be reviewed and compared with the receipts within 15-days of the Retirement Board’s receipt of the monthly statement. Any item on the credit card’s monthly statement that is not supported by a matching receipt will become the responsibility of the authorized user to reimburse the Retirement System unless extraordinary circumstances exist. These will be at the discretion of the Retirement Board.
The Retirement Board must ensure that the outstanding monthly balance on the credit card’s monthly statement is paid in full to prevent interest charges.
In the case where the Retirement Board’s credit card is lost or stolen, the loss must be immediately reported to the entity issuing the credit card to prevent any unauthorized use. The Retirement Board should also be notified by the Executive Director.
The Retirement Board has the responsibility to ensure that the terms of this supplemental regulation are followed in order to be able to maintain the Retirement Board’s credit card. Repeated non-compliance with the Retirement Board’s supplemental regulation will result in the cancellation of the credit card account.
In order for the Retirement Board’s Executive Director to use the Retirement Board’s credit card for any travel related expenses, the travel must be in compliance with 840 CMR 2.00-2.14. The Retirement Board and Executive Director should review proposed travel ensuring that the conference, seminar or other education event is beneficial to the operation of the Retirement System, the Board members, and/or Board staff in order to carry out the mission of the Retirement System. For travel requests, the Executive Director (authorized user) or designee shall secure the necessary accommodations, lodging, registration fees and other approved costs connected to the reason for the travel requiring using the credit card.
The Retirement Board’s Executive Director will ensure all transactions are recorded with the appropriate accounting and will be made a part of the expense warrant to be reviewed and acted upon by the Retirement Board.
August 18, 2005
Board created its own waiver form to give to superannuation retirees acknowledging their understanding of retirement and health insurance options.
April 26, 1993
Deductions
Treasurers of each unit in the retirement system are to be notified not to make retirement deductions unless the individual is to be employed for a longer period than 520 hours or 6 months, except for elected officials. (Revises rule #5 previously approved December 26, 1984)
December 26, 1984
Refunds are to be made to various employees who have had small amounts deducted from their salary by treasurers of towns and entered in error upon the records of the retirement system. Such amounts being too small to entitle the person to membership and/or retirement benefits
Disability Retirements: A hearing shall be granted to all applicants for accidental disability prior to a decision of the board.