All memos released in the calendar year are listed below, along with any corresponding attachments. Please contact us if you need assistance.
These memos serve as the official guidance for Massachusetts Retirement Systems.
- This page, 2014 PERAC Memos, is offered by
- Public Employee Retirement Administration Commission
Table of Contents
Open PDF file, 12.06 KB,
Memorandum #01
(English, PDF 12.06 KB)
2014 Limits under Chapter 46 of the Acts of 2002
Open PDF file, 11.95 KB,
Memorandum #02
(English, PDF 11.95 KB)
2014 Limits under Section 23 of Chapter 131 of the Acts of 2010
Open PDF file, 12.04 KB,
Memorandum #04
(English, PDF 12.04 KB)
Buyback and Make-up Repayment Worksheets
Open PDF file, 19.33 KB,
Memorandum #04 Attachment
(English, PDF 19.33 KB)
Repayment Worksheet for Buybacks in 2014
Open PDF file, 12.09 KB,
Memorandum #05
(English, PDF 12.09 KB)
Effective Date of Actuarial Assumed Interest for Buybacks
Open PDF file, 17.18 KB,
Memorandum #06
(English, PDF 17.18 KB)
Preparation of the Annual Statement Classes
Open PDF file, 53.08 KB,
Memorandum #10
(English, PDF 53.08 KB)
Reimbursements pursuant to G.L. c. 32 §3(8)(c)
Open PDF file, 22.25 KB,
Memorandum #13
(English, PDF 22.25 KB)
Mandatory Retirement Board Member Training-2nd Quarter 2014
Open PDF file, 11.76 KB,
Memorandum #14
(English, PDF 11.76 KB)
Investor Registration with the Securities Exchange Commission Massachusetts Secretary of State
Open PDF file, 25.33 KB,
Memorandum #16
(English, PDF 25.33 KB)
Follow-up on Anti-Spiking Exemptions
Open PDF file, 147.36 KB,
Memorandum #17
(English, PDF 147.36 KB)
IRS Private Letter Ruling dated August 20, 2013
Open PDF file, 156.36 KB,
Memorandum #17 Attachment
(English, PDF 156.36 KB)
2013 IRS Private Letter Ruling
Open PDF file, 109.97 KB,
Memorandum #18
(English, PDF 109.97 KB)
Fund of Funds/Manager of Managers Policy Implementation
Open PDF file, 146.1 KB,
Memorandum #18 Attachment
(English, PDF 146.1 KB)
Fund of Funds/Manager of Managers
Open PDF file, 150.07 KB,
Memorandum #19
(English, PDF 150.07 KB)
MacAloney v. Worcester Regional Ret. System and Public Employee Ret. Admin. Comm'n, CR-11-19 (CRAB 2013)
Open PDF file, 139.84 KB,
Memorandum #22
(English, PDF 139.84 KB)
Mandatory Retirement Board Member Training-3rd Quarter 2014
Open PDF file, 112.59 KB,
Memorandum #23
(English, PDF 112.59 KB)
Mandatory Retirement Board Member Training-3rd Quarter 2014 State Ethics Commission Seminars-Update
Open PDF file, 109.22 KB,
Memorandum #24
(English, PDF 109.22 KB)
Retroactive Changes to Cash Book Entries
Open PDF file, 107.34 KB,
Memorandum #25
(English, PDF 107.34 KB)
Reinstatement to Service under G.L. c. 32 § 105
Open PDF file, 58.01 KB,
Memorandum #25 Attachment 1
(English, PDF 58.01 KB)
2014 Reinstatement to Service Application
Open PDF file, 117.17 KB,
Memorandum #26
(English, PDF 117.17 KB)
Electronic Document Submission Training
Open PDF file, 130.55 KB,
Memorandum #27
(English, PDF 130.55 KB)
Applicability of IRS PLR Regarding Taxation
Open PDF file, 90 KB,
Memorandum #28
(English, PDF 90 KB)
Cost of Living Increase for Supplemental Dependent Allowance Paid to Accidental Disability Retirees and Accidental Death Survivors
Open PDF file, 129.15 KB,
Memorandum #29
(English, PDF 129.15 KB)
Chapter 165 of the Acts of 2014 - pension provisions
Open PDF file, 151.48 KB,
Memorandum #31
(English, PDF 151.48 KB)
Mandatory Retirement Board Member Training-4th Quarter 2014
Open PDF file, 103.22 KB,
Memorandum #32
(English, PDF 103.22 KB)
Appropriation Data Due October 31, 2014
Open PDF file, 112.24 KB,
Memorandum #33
(English, PDF 112.24 KB)
Electronic Document Submission Training
Open PDF file, 431.4 KB,
Memorandum #35 Attachment 1
(English, PDF 431.4 KB)
2014 Annual Statement of Earned Income New Member Data
Open PDF file, 105.55 KB,
Memorandum #36
(English, PDF 105.55 KB)
Accounting for Investment Related Fees
Open PDF file, 83.71 KB,
Memorandum #38
(English, PDF 83.71 KB)
840 CMR 10:10(3) & 10:15(4)-Annual Review of Medical Testing Fee
Open PDF file, 144.42 KB,
Memorandum #39
(English, PDF 144.42 KB)
Mandatory Retirement Board Member Training-1st Quarter 2015
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