reinstatement

PERAC Memo #20/2026 announces the updated Application for Reinstatement to Service form under G.L. c. 32 §105, effective July 1, 2026–June 30, 2027, which allows retirees to return to member-in-service status. Boards must use this revised form, complete the initial section for interested members, and thoroughly counsel them on the requirements (five years of full-time employment, potential large repayment obligations) before members sign and are reinstated. Boards should contact PERAC's actuarial unit if their investment return assumption isn't among the factors listed on the form.

PERAC has updated the Application for Reinstatement to Service form under G.L. c. 32 § 105, effective July 1, 2025 through June 30, 2026. Section 105 allows a retired member to return to active member-in-service status, but requires repayment of all retirement allowances received and at least five years of full-time employment after reinstatement. Boards should carefully counsel interested members about the financial implications and complete the first portion of the form before providing it to the member for signature.

PERAC releases an updated Application for Reinstatement to Service form under G.L. c. 32 § 105, effective July 1, 2024 through June 30, 2025. This form is used when a superannuation or termination retiree wishes to return to active public employment; signing it converts the individual from retiree status back to member-in-service status. Because reinstatement may require repayment of large sums and mandates at least five years of subsequent full-time employment, boards are urged to counsel members carefully before they proceed.

This memo transmits the updated Application for Reinstatement to Service from Superannuation/Termination Retirement under G.L. c. 32, § 105, which is effective July 1, 2023 through June 30, 2024. Boards are instructed to complete the first section of the form and provide it to any interested retirees, who upon signing are converted from retiree to member-in-service status; boards should carefully counsel members about the requirements, including repayment of large amounts and the requirement to work at least five years of full-time employment before the reinstatement fully takes effect. Boards with investment return assumptions not shown on the form should contact PERAC's actuarial unit for custom factors.

This memo explains the implementation of Section 82 of Chapter 28 of the Acts of 2023, which gives active members who elected to stop retirement contributions at age 70 under the repealed G.L. c. 32, § 90G 3/4 a one-time opportunity to rescind that election and receive creditable service for years worked after age 70. To be eligible, members must have maintained continuous service since their election, be active as of November 29, 2023, and elect to restart contributions and make up all missed contributions plus buyback interest by January 29, 2024 (60 days from PERAC's IRS clearance date). Boards must immediately identify any qualifying active members and provide them with the necessary information and the attached application form.

This memo announces an updated version of the PERAC Application for Reinstatement to Service from Superannuation/Termination Retirement under G.L. c. 32, § 105, effective July 1, 2022 through June 30, 2023. Boards are directed to carefully counsel members interested in reinstatement, as applicants must repay retirement allowances received and work at least five years of full-time employment after reinstatement. Upon signing the form, the member transitions from retiree status back to member-in-service status.

Announces the updated Application for Reinstatement to Service from Superannuation/Termination Retirement under G.L. c. 32, § 105 (effective July 1, 2021 through June 30, 2022). Members considering reinstatement must repay contributions and commit to at least five years of full-time service; boards should carefully counsel members on the requirements before they sign the form.

Releases the updated Application for Reinstatement to Service under G.L. c. 32, § 105, effective July 1, 2020 through June 30, 2021. Members reinstating from superannuation or termination retirement must work at least five years of full-time employment and may be required to repay significant amounts; boards should carefully counsel interested members before the member signs and converts from retiree to member-in-service status.

This memo announces an updated PERAC form for reinstatement to service from superannuation or termination retirement under G.L. c. 32, § 105, effective July 1, 2018 through June 30, 2019. Boards must counsel interested members carefully, as reinstatement requires at least five years of full-time employment and potentially large repayments; boards complete the first portion of the form and upon the member's signature the individual reverts from retiree to member-in-service status.

This memo announces an updated version of the PERAC Reinstatement to Service Application form under G.L. c. 32, § 105, effective July 1, 2017 through June 30, 2018. Boards should note that members electing reinstatement must repay all amounts owed and work at least five years of full-time employment; boards should counsel interested members carefully before processing the form, which transforms the member from retiree status back to member-in-service status upon signing.

PERAC Memo #20/2016 announces an updated Application for Reinstatement to Service form under G.L. c. 32 §105, effective July 1, 2016 through June 30, 2017, for retirees seeking to return to active membership. Boards must use this revised form, complete the initial portion for interested members, and carefully counsel them on the repayment obligations and five-year full-time employment requirement before they sign and convert from retiree to member-in-service status. Boards should contact PERAC's actuarial unit if a needed investment return assumption factor is not listed on the form.

PERAC Memo #17/2015 announces an updated version (effective July 1, 2015–June 30, 2016) of the Application for Reinstatement to Service from Superannuation/Termination Retirement under G.L. c. 32 §105. Boards must use this revised form when counseling members interested in reinstatement—completing the board's portion and ensuring members understand the repayment obligations and five-year full-time employment requirement before signing, which converts them from retiree to member-in-service status. Boards should contact PERAC's actuarial unit if their plan's investment return assumption isn't among the factors listed on the form.

PERAC Memo #25/2014 announces an updated Application for Reinstatement to Service form under G.L. c. 32 §105 (effective July 1, 2014–June 30, 2015), which allows retired members to return to active service. Boards must carefully counsel members considering reinstatement—since it may involve substantial repayment obligations and a five-year full-time employment requirement—and must complete the initial portion of the form before providing it to interested members, whose signature converts their status from retiree to member in service. Boards using an investment return assumption not reflected on the form should contact PERAC's actuarial unit for the appropriate factors.

This memo covers preparation of the 2012 Annual Statement, which boards must complete, sign, and return to PERAC by May 1, 2013, along with submitting pre-closing cashbooks and trial balances for December 2012 by March 1, 2013. It highlights key changes for this filing year—including new general ledger accounts for reinstatements/recoveries and a new Schedule 7 for investment-related fee disclosure—and notes optional "Financial Accounting for Retirement Systems" training sessions (satisfying the annual education requirement) that boards may register for via email.

PERAC Memo #19/2013 announces an updated Application for Reinstatement to Service form (G.L. c. 32 §105), effective July 1, 2013 through June 30, 2014, which reinstates retirees to active member-in-service status. Boards must use the revised form, carefully counsel interested members on the repayment obligations and five-year full-time employment requirement before they sign, and contact PERAC's actuarial unit if a needed investment return assumption factor is not listed on the form.

This memo explains the implementation of Chapter 176 of the Acts of 2011, which amends G.L. c. 32, §3(8)(b) to require actuarially assumed interest (rather than buyback interest) on service purchases not completed within specified deadlines, effective April 2, 2012. Boards must apply buyback interest only if members in service/inactive members complete purchases or enter installment agreements (max 5 years) by April 2, 2013, and must apply similar deadline rules (one year from re-entry or April 2, 2013, whichever is later) for reinstated/re-entering members; failure to meet these deadlines or default on an installment agreement requires the board to prospectively switch to full actuarial assumed interest on the outstanding balance. Boards should review pending and future service purchase agreements to ensure compliance with these new interest-rate and deadline requirements.

This memo announces PERAC's updated Application for Reinstatement to Service from Superannuation/Termination Retirement under G.L. c. 32 §105, effective July 1, 2012 through June 30, 2013. Boards should use the revised form when a member seeks reinstatement, carefully counsel members on the requirements (including repayment obligations and the five-year full-time service commitment), complete the initial portion of the form for interested members, and contact PERAC's actuarial unit if a needed investment return assumption factor is not listed on the form.

PERAC Memo #22/2011 announces the updated Application for Reinstatement to Service form under G.L. c. 32 §105, effective July 1, 2011–June 30, 2012. Boards should use this revised form when members seek reinstatement from superannuation/termination retirement, carefully counsel members on the significant repayment obligations and five-year full-time employment requirement, complete the initial portion of the form, and contact PERAC's actuarial unit if a needed investment return assumption factor is not listed.

PERAC Memorandum #26/2010 announces an updated form (effective July 1, 2010–June 30, 2011) for members applying for reinstatement to service under G.L. c. 32 §105. Boards must complete the initial portion of the form for interested members and provide thorough counseling on repayment obligations and the five-year full-time employment requirement before members sign and convert from retiree to member-in-service status.

PERAC Memo #25 (2009) announces the annual update to the Application for Reinstatement to Service under G.L. c. 32 §105, effective July 1, 2009 through June 30, 2010. Boards should use the revised form, complete the initial portion for interested members, and carefully counsel applicants on the repayment obligations and five-year full-time service requirement before they sign and convert from retiree to active member-in-service status.

This memo corrects PERAC Memo #25/2009 by providing an updated Application for Reinstatement to Service form (effective July 1, 2009–June 30, 2010) under G.L. c. 32 §105, since the prior version incorrectly used the full actuarial interest rate rather than the buyback rate (half the assumed rate) required by Chapter 302 of the Acts of 2008. Boards should use only this revised form going forward, complete the initial section for members seeking reinstatement, and ensure members are properly counseled on the repayment obligations and five-year full-time employment requirement before they sign and convert from retiree to active member-in-service status.

This memo announces PERAC's updated Application for Reinstatement to Service form under G.L. c. 32 §105, effective July 1, 2008–June 30, 2009, for members seeking to return from superannuation/termination retirement to active service. Boards must use this revised form, complete the initial portion for interested members, and carefully counsel them on the repayment obligations and five-year full-time employment requirement before they sign and convert to member-in-service status.

Memorandum #28/2008 explains that Chapter 302 of the Acts of 2008 (Sections 7–9, effective July 1, 2008) changes the interest rate applied to buybacks/make-ups under various §4(1) provisions and §105 reinstatements from regular/actuarial assumed interest to buyback interest. Boards must use the updated worksheets/forms attached to this memo (replacing those in Memos #10, #11, and #23 of 2008) for all future calculations, and must recalculate any repayments initiated between July 1, 2008 and receipt of this memo—reducing amounts owed (and refunding overpayments already made) where buyback interest yields a lower figure, while allowing members to continue paying under the higher regular-interest calculation if that amount is lower.

This memo announces PERAC's updated Application for Reinstatement to Service form under G.L. c. 32 §105, effective July 1, 2007–June 30, 2008, for members seeking to return from superannuation/termination retirement to active service. Boards must use this updated form when processing such requests, completing the initial portion before providing it to interested members, and should carefully counsel members on the requirements (repayment obligations and the five-year full-time employment requirement) before they sign and convert to member-in-service status.

PERAC Memo #30/2006 announces an updated version of the Application for Reinstatement to Service form under G.L. c. 32 §105, effective July 1, 2006 through June 30, 2007. Boards must use this revised form when counseling members interested in reinstatement, ensuring they understand the repayment obligations and five-year full-time employment requirement, and must complete the initial portion of the form before providing it to members (whose signature converts them from retiree to member-in-service status).

PERAC has issued an updated Application for Reinstatement to Service form under G.L. c. 32 §105, effective July 1, 2005 through June 30, 2006, for members seeking to return from superannuation/termination retirement to active service. Boards should carefully counsel interested members on the requirements (including potential large repayments and a minimum five years of full-time employment) before completing the first portion of the form and providing it to the member, whose signature converts their status from retiree to member in service.

This memo announces new G.L. c. 32, §105 provisions allowing superannuation/termination retirees to reinstate to service by repaying their retirement allowance plus interest and working at least five years full-time, and it provides the accompanying application form. Boards must complete the initial portion of the form, carefully counsel interested members on the repayment obligations and requirements before they sign (converting them from retiree to active member status), and coordinate with other retirement systems when reinstatement occurs in a different system, including handling payments under §3(8)(c).