Code of Massachusetts Regulations
807 CMR - TEACHERS' RETIREMENT BOARD
Title 807 CMR 5.00 - Employer Reporting Requirements
Section 5.01 - Purpose of Standard Rules; Retirement Board Policy

The purpose of 807 CMR 5.00 is to clarify and standardize the reporting of employee data to be required of each governmental unit who employs individuals eligible for membership in the Massachusetts Teachers' Retirement System. Standardizing and clarifying reporting requirements for all governmental units will enable the retirement board to ensure the accurate accounting of all member accounts, to guarantee the financial accountability of the retirement fund, and to maintain the necessary data to fully comply with all reporting requirements as provided in M.G.L. c. 32. All records and reports shall be required as of the dates outlined in these rules and as outlined in M.G.L. c. 32.