807 CMR, § 6.01
The purpose of 807 CMR 6.00 is to clarify and standardize what shall be considered as regular compensation for purposes of retirement. Standardizing and clarifying regular compensation will enable the retirement board to ensure consistency and accurate calculation of all member retirements, and to guarantee compliance with its fiduciary responsibility as provided in M.G.L. c. 32.
For the purpose of 807 CMR 6.00, annual contract shall have the following meaning: In the case of a member covered by a collective bargaining agreement, the annual contract is the collective bargaining agreement for the unit which governs the rights of that member whether it is a one year or multi-year agreement. In the case of a member not covered by a collective bargaining agreement, the annual contract is the individual employment agreement which governs the rights of the member whether it is a one year or multi-year agreement.
807 CMR, § 6.01