807 CMR, § 9.03
A member in service, having executed a binding, irrevocable payroll deduction authorization with respect to any such contributions, shall not be entitled to any option of choosing to receive the contributed amounts directly instead of having them paid by the employer to the Board. Such contributions shall be remitted to the Board pursuant to M.G.L. c. 32, § 22(1)(b) in the same manner as all other contributions made thereunder and shall be credited to the member's annuity savings account. Such contributions, although designated as employee contributions, will be paid by the employer in lieu of contributions by the employee. The contributions so assumed shall be paid by the employer in lieu of contributions by the employee. The contributions so assumed shall be treated as tax-deferred employer "pick-up" contributions pursuant to the United States Internal Revenue Code, § 414(h)(2), subject to a favorable letter ruling by the Internal Revenue Service.
807 CMR, § 9.03