801 Mass. Reg. 53.05
The commonwealth shall not subsidize the health insurance, pension, and other post-employment benefits of employees and retirees of a state authority that participates in the state retirement system or the Group Insurance Commission. Each such state authority shall contribute the employer share of the cost attributable to that authority of the state retirement system as determined by the actuary of the Public Employee Retirement Administration Commission, and of the state group insurance system as determined by the Group Insurance Commission. Each such state authority shall be responsible for the full actuarial value of its liabilities as determined no less often than every three years by the Public Employee Retirement Administration Commission and the Group Insurance Commission after consulting the Secretary of Administration and Finance, the state Treasurer, and the State Board of Retirement. An authority shall defray its unfunded retirement and other post-employment benefits on the same schedule, if any, that applies to the Commonwealth or on a more rapid schedule.
801 CMR 53.05