Mass. Gen. Laws ch. 32 § 95B
For the purpose of promoting the public good and in consideration of the long and meritorious service of any official or employee who was retired or pensioned under the provisions of any noncontributory retirement law or who was qualified for retirement under the provisions of any such law but died before being retired, and who had no rights under any such law to elect that benefits thereunder be paid to a survivor, a county, a city or a town which accepts this section, in the manner hereinafter provided, shall grant an annuity to his surviving spouse, so long as such spouse survives and does not remarry, or, if there is no surviving spouse, to a legal guardian for the benefit of any surviving child who is unmarried and under age eighteen, in such amount as it may determine, but not to exceed one-half of the regular annual compensation received by such official or employee or six thousand dollars whichever is less; provided, that such official or employee had been permanently employed on a full time basis by such county, city or town for not less than fifteen years; provided, further, that such spouse or child is not receiving a retirement allowance or pension under the provisions of any general or special law other than a retirement allowance or pension based on the service of such spouse or child to the commonwealth or to any political subdivision thereof; and provided, further, that if any annuity granted hereunder to such spouse or for the benefit of any such child is less than fifteen hundred dollars, it may be increased to an amount not exceeding fifteen hundred dollars. In the case of a town, the board of selectmen shall, subject to subsequent disapproval or modification by the town meeting, grant such annuity and determine the amount. The annuity provided to be paid to a surviving spouse under this section shall be paid only to such surviving spouse as was married to such official or employee at the time of his retirement.
This section shall take effect upon its acceptance in a county by vote of the county commissioners; in a city having a Plan D or Plan E charter by the affirmative vote of a majority of all the members of the city council; in a city not having such a charter by vote of the city council, subject to the provisions of the charter of such a city; and in a town by a majority vote at a town meeting. The provisions of section ninety-five A shall cease to be effective in a county, city, town or district upon its acceptance of this section.
Mass. Gen. Laws ch. 32, § 95B