Code of Massachusetts Regulations
807 CMR - TEACHERS' RETIREMENT BOARD
Title 807 CMR 9.00 - Elective Payroll Deductions For Retirement Plus Accelerated Contributions Under Mgl C. 32, S.5
Section 9.05 - Procedure

No such payroll deduction shall begin unless and until the member in service executes the payroll deduction authorization described below on a form prescribed by the Board. The Board will send such form to the treasurer or other disbursing officer of the employer. After receiving the binding, irrevocable payroll deduction authorization, the treasurer or other disbursing officer of each employer shall add such contributions to the contributions deducted from the member's regular compensation each pay day pursuant to M.G.L. c. 32, § 22(1)(b). The employer shall continue to make such deductions for the period specified on the form and shall treat these deductions as picked-up contributions.