807 CMR 6.03 - Early Retirement Incentives

(1) The term early retirement incentive shall include but not be limited to the following and shall not be considered as regular compensation:

(a) Any amounts termed a longevity which are paid as a result of the employer having knowledge of the member's retirement;

(b) Any amounts paid as a retroactive increase in salary provided in an annual contract that has been renegotiated as a result of the employer having knowledge of the member's retirement;

(c) Any amounts paid as salary which in prior years were paid as a reimbursement or an allowance for the necessary costs of employment as a result of the employer having knowledge of the member's retirement;

(d) Any amounts paid as salary for additional duties which do not become a permanent component of the job description as a result of the employer having knowledge of the member's retirement.

Notes

807 CMR 6.03

Amended by Mass Register Issue 1315, eff. 6/17/2016.