Plymouth Retirement Board Supplemental Regulations

Regulations accepted by the board and approved by PERAC

Membership:

Creditable Service:

June 12, 2015:
Members of the Plymouth Retirement System (“System”) who previously rendered service in the Town of Plymouth, in a member unit of the system or as an employee of the Plymouth Retirement Board (“Board”) and who were not eligible to participate in the System at the time service was rendered, shall be eligible to purchase such past service rendered, consistent with the provisions of M.G.L. c. 32, Section 4(2)(c) and the Board’s regulation regarding the calculation of creditable service.  Members of the System who previously rendered service in another governmental unit in the Commonwealth of Massachusetts and were not eligible to participate in the retirement system which has jurisdiction over said governmental unit shall be eligible to purchase past service rendered provided that said service was rendered in a temporary, provisional or substitute position, consistent with the provisions of M.G.L. c. 32, Section 3(5) and the Board’s regulation regarding the calculation of creditable service.

October 13, 2009:
All part-time service rendered as a member of the Plymouth Retirement System (“System”) and any prior non-membership service rendered which is purchased by a member of the System shall be prorated upon transfer to any other contributory retirement system.  The method by which the Board shall prorate and accept liability pursuant to M.G.L. c. 32, § 3(8)(c) for such part-time service will be based upon 37.5 hours per week being the equivalent of one (1) week of service and 162.5 hours shall be the equivalent of one (1) month of service.  For employees who are employed on a 12 month basis, 1,950 hours shall be the equivalent of one (1) year of service.  For employees of the Plymouth School Department or any other employee who is only required to work 10 months per year (September to June), 1,625 hours shall be the equivalent of one (1) year of service.

May 29, 2009:
The Board’s creditable service regulation was amended to add tutors to those eligible for membership.  Effective upon the adoption and approval of this regulation, all part-time service rendered as a member of the Plymouth Retirement System (“System”) and any prior non-membership service rendered which is purchased by a member of the System shall be prorated upon transfer to any other contributory retirement system.  The method by which the Board shall prorate and accept liability pursuant to M.G.L. c. 32, § 3(8)(c) for such part-time service will be based upon 37.5 hours per week being the equivalent of one (1) week of service and 162.5 hours shall be the equivalent of one (1) month of service.  For employees who are employed on a 12 month basis, 1,950 hours shall be the equivalent of one (1) year of service.  For employees of the Plymouth School Department or any other employee who is only required to work 10 months per year (September to June), 1,625 hours shall be the equivalent of one (1) year of service.

October 8, 2002:
Members of the Plymouth Retirement System shall receive creditable service in the following:  For a member in service who is employed in a full-time capacity while an employee in the Town of Plymouth, he/she will receive one year of creditable service for each full calendar year in which the employee is receiving regular compensation for said service.

For a member-in-service who is employed in a part-time capacity throughout his/her entire career while an employee in the Town of Plymouth, he/she will receive one year of creditable service for each full calendar in which the employee is receiving regular compensation for said service.

For a member-in-service who has been employed in both a full-time and part-time capacity while an employee in the Town of Plymouth, the member will receive full-time credit for full-time service, and prorated credit for part-time service based on the full-time equivalency of 37.5 hours for the position.

For a member who is employed in a part-time capacity throughout his/her entire career while an employee in the Town of Plymouth, but who either purchases past refunded service, or has transferred into the Plymouth Retirement System service, rendered in a full-time capacity, the member's part-time service shall be prorated based on the full-time equivalency of the position.

March 1, 1995:
Creditable service for part-time or full-time employees, either actively contributing or, in the computation to determine make-ups, shall be determined retroactively based upon the following, unless that person has retired or left the employment of the town.

Less than two (2) weeks in any year-----------No credit
Two (2) weeks to One (1) month---------------One (1) month
One (1) month to Six (6) months---------------Month for month
Seven (7) months and over-----------------------One (1) year

One (1) year of credit for seven (7) months of service may only be granted if the work is determined by the retirement board to be seasonal in nature.

One (1) year of credit for ten (10) months of service may only be granted for school employees whose work schedule is the academic school year.

March 5, 1990:
For every two years of call firefighters service, this board will grant one year of creditable service, not to exceed a maximum of five years, and such service to be credited only if later appointed as a permanent member of the Fire Department.

February 1, 1990:
To establish a standard policy that C.E.T.A. service not be considered as creditable service and liability on such service will not be accepted by his board.

Regular Compensation:

Miscellaneous:

June 24, 2024

CREDIT CARD USE

SECTION I. PURPOSE:

The purpose of this regulation is to establish guidelines and procedures for the use of Board issued credit cards for purchases of goods and services, as well as for Board approved educational travel and costs associated therewith.

SECTION II. AUTHORITY:

The Board is adopting this regulation consistent with 840 CMR 15.05.

SECTION III. OBJECTIVES:

The primary objective of the credit card regulation is to establish guidelines for the Board to purchase goods and/or services as necessary to administer the retirement system and/or for Board member and staff travel related expenses incurred while attending educational conferences and/or seminars.  Specifically:

  1. To facilitate a streamlined method of purchasing items thereby reducing paperwork and processing time;
  2. To eliminate the need for several “store” issued credit cards and to consolidate purchases on one credit card;
  3. To provide a method of purchasing items via the Internet, thereby taking advantage of more competitive pricing for certain goods; and
  4. To eliminate the need for Board staff to utilize their own personal funds and/or credit cards to procure goods and/or services for the Board and the retirement system’s effective and efficient operation.

SECTION IV. SCOPE:

The Board will oversee the issuance of the credit cards in accordance with this regulation, and only the Executive Director/Director/Administrator shall be authorized to use the card consistent with this regulation.  The overall credit limit for the Board shall not exceed $25,000.  Each good and service purchase shall be preceded by a competitive procurement process by which the Board or the Executive Director/Director/Administrator seeks bids/pricing from reputable and established vendors who are in the business of providing the good or service.  The process undertaken to procure a good or service that is not otherwise covered by M.G.L. c. 32, § 23B shall be memorialized and become part of the permanent file that is maintained consistent with this regulation, as must any documentation the vendor submits as part of the procurement process.

SECTION V. CREDIT CARD USE:

The credit card is to be used for Board and retirement system purchases only.  Use of the credit card for personal purchases or expenses with the intention of reimbursing the Board is strictly prohibited.  Cash advances through bank tellers or automated teller machines, obtaining bank or traveler’s checks or electronic cash transfers are strictly prohibited.

The Executive Director/Director/Administrator shall be responsible for purchases within established credit limits and shall maintain a file that is solely for the use of retaining receipts (electronic, paper or otherwise) for each purchase or credit card use.  The receipts must be provided to the Board within 10 business days of the monthly statement date.  If a receipt for the purchase of a good or service or pertaining to education/travel is not provided, the authorized user must reimburse the Board for the cost of the good, service or education-related expense.  The Board shall be responsible for ensuring that any purchases with a Board credit card are consistent with this regulation.  The Board shall review the credit card statement monthly at its regularly scheduled meeting to ensure that all credit card use is consistent with this regulation.  Purchases for a good or service that exceeds $1,000 requires prior Board approval, or if the purchase is time sensitive, the Chair’s or Vice Chair’s prior approval.

If a return or exchange is required, the Executive Director/Director/Administrator shall verify that proper credit was received from the vendor and submit the appropriate paperwork to the Board for its review at a regularly scheduled monthly meeting.  In no case shall the Executive Director/Director/Administrator accept cash in exchange for a returned item.

It is the responsibility of the Executive Director/Director/Administrator to notify the Board, the financial institution that issued the card and the Public Employee Retirement Administration Commission (“PERAC”) immediately if there is any suspected fraudulent activity on the credit card.  It is essential that time frames and documentation requirements established by the credit card issuer be followed to protect the Board’s rights in a dispute.

The credit card bill shall be paid in full and on or before the due date so as not to incur any interest charges.

SECTION VI: COMPLIANCE/CANCELLATION OF CREDIT CARD:

Continued or repeated non-conformance to this regulation will result in the cancellation of the credit card account and such other actions as appropriate.

SECTION VI: EFFECTIVE DATE:

This regulation shall become effective upon PERAC approval.

January 20, 2017:
CORRECTION OF ERRORS
In all cases in which a benefit calculation error occurs that results in an underpayment or non-payment of a pension or benefit to a member or beneficiary, or in the event of any overpayment as the result of an error to a member or beneficiary the Board shall, consistent with the provisions of M.G.L. c. 32 § 20(5)(c), pay to or collect from the member or beneficiary, as the case may be, the actuarial equivalent of the benefit paid or received in error.  Pursuant to the Supreme Judicial Court’s decision in Herrick v. Essex Regional Retirement Board, 465 Mass. 801 (2013) and PERAC Memorandum #32/2013, the Board has determined that the actuarial equivalent requires that the interest to be applied will be based on the 10-year Treasury rate in effect on January 1st of each year.

Pursuant to our authority, this regulation, and a list of all retirement boards that have submitted supplemental regulations, shall be kept on file within the Public Employee Retirement Administration Commission, posted on the PERAC website, and shall be available upon request.

March 19, 2004:
A member of the Plymouth Retirement System who sustains an injury as a result of, and while in the performance of, his duties, or who believes that he has been exposed to an occupational hazard, shall complete a notice of injury and/or accident report, or the equivalent thereto, which specifically identifies the date, time and place of injury, the specific duty being performed at the time of said injury, identify the actual injury sustained or hazard undergone, identify any witnesses to said injury, the department for which the employee works, the title of the employee and to whom the injury was first reported. Said notice of injury or accident report must be filed with the Board within 90 days of suffering said injury.

December 18, 2001
Election of Board Members
The Plymouth Retirement Board shall conduct a simultaneous election for the two elected members of the Board.  Both terms of the elected members shall be for three years and expire on the same date. In conducting the election, the Board shall place all candidates who have been nominated in conformance with 840 CMR 7.04 on one ballot.  All eligible candidates shall be listed on the ballot in an order determined by a random drawing of the names of the candidates.  In the event that only two candidates have been nominated, the Board shall declare said candidates to be the elected members of the Board, no elections shall be held, and said candidates shall take office and serve in all respects as though he or she had been elected by election.  If there are more than two candidates, an election shall be conducted and each member of or retired from the Plymouth Retirement Board shall be allowed to vote for not more than two candidates. Upon tabulation of the ballots, the two candidates who receive the most votes shall be declared the elected members of the Board. In the event of a vacancy, a new election shall be conducted to fill a vacancy as soon as practicable.

Contact   for Plymouth Retirement Board Supplemental Regulations

Fax

508-830-4019

Address

212 South Meadow Road, Unit 3, Plymouth, MA 02360

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