807 CMR, § 9.01
Current through Register 1538, January 3, 2025
The purpose of 807 CMR 9.00 is to provide a pick-up of employee contributions under § 414(h)(2) of the Internal Revenue Code of 1986 for Retirement Plus accelerated contributions that are made pursuant to the alternative superannuation retirement benefit of M.G.L. c. 32, § 5.
807 CMR, § 9.01