Code of Massachusetts Regulations
807 CMR - TEACHERS' RETIREMENT BOARD
Title 807 CMR 24.00 - Shared Employees
Section 24.03 - Shared Employment

(1) For members in service who also perform service for a Related For-profit or Non-profit Organization, regardless of whether the member in service is paid for service to the Related For-profit or Non-profit Organization, the MTRS will determine the pro-rated portion of service and compensation that represents membership service and regular compensation for purposes of M.G.L. c. 32. The fact that an MTRS Participating Employer may delegate its management functions to a for-profit or non-profit corporation, for example in a "turnaround situation," does not alone mean that the member in service is performing service for that corporation and not the MTRS Participating Employer.

(2) In doing so, the MTRS shall require verification of time allocation through whatever mechanism or documentation it determines is appropriate including, but not limited to, verified time sheets. In the absence of such verification, the MTRS may, in appropriate circumstances, presume an allocation of time and/or compensation that is pro-rated based on the total number of entities, determine that a de minimis number of hours was allocated to non-public employers and therefore no allocation is necessary, or use such other allocation as it determines is reasonable.