State Bd. of Ret. v. Boston Ret. Bd., 460 N.E.2d 194 (Mass. 1984). · Go Syfert
State Bd. of Ret. v. Boston Ret. Bd., 460 N.E.2d 194 (Mass. 1984). Cases Citing This Book View Copy Cite
G Cite
cited 4× by 4 distinct cases, last quoted 2008 · 2 courts · …we need not look beyond the words of the statute where the language is plain and unambiguous at p. 94 ✓
21 citation events (10 in the last 25 years) across 4 distinct courts.
Strongest positive: Pelonzi v. Retirement Board (mass, 2008-05-21)
Treatment trajectory · 1985 → 2026 · click a year to view as-of
1985 2005 2026
Top citers, strongest first. 20 distinct citers. How cited ↗
discussed Cited as authority (verbatim quote) Pelonzi v. Retirement Board
Mass. · 2008 · signal: see · quote attribution · 1 verbatim quote · confidence high
we need not look beyond the words of the statute where the language is plain and unambiguous
discussed Cited as authority (verbatim quote) DiLiddo v. Oxford Street Realty, Inc.
Mass. · 2007 · quote attribution · 1 verbatim quote · confidence high
we need not look beyond the words of the statute where the language is plain and unambiguous
discussed Cited as authority (verbatim quote) Bulger v. Contributory Retirement Appeal Board
Mass. · 2006 · signal: see · quote attribution · 1 verbatim quote · confidence high
we need not look beyond the words of the statute where the language is plain and unambiguous
discussed Cited as authority (verbatim quote) Zelesky v. Commissioner of the Division of Public Employee Retirement Administration
Mass. App. Ct. · 1991 · signal: see · quote attribution · 1 verbatim quote · confidence high
we need not look beyond the words of the statute where the language is plain and unambiguous
discussed Cited as authority (rule) Commonwealth v. Guzman
Mass. · 2014 · confidence medium
Ordinarily, we will “not look beyond the words of the statute where the language is plain and unambiguous,” State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984), nor will we add words to the statute that the Legislature did not see fit to include.
cited Cited as authority (rule) State Board of Retirement v. Contributory Retirement Appeal Board
Mass. Super. Ct. · 2010 · confidence medium
State Bd. of Retirement v. Boston Bd. of Retirement, 391 Mass. 92, 94 (1984).
discussed Cited as authority (rule) Soucy v. Contributory Retirement Appeal Board
Mass. App. Ct. · 2007 · confidence medium
Soucy’s argument ignores the basic and well-established principle of statutory construction that “statutory language itself is the principal source of insight into the legislative purpose.” Hoffman v. Howmedica, Inc., 373 Mass. 32, 37 (1977), cited and quoted in State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984), and Leary v. Contributory Retirement Appeal Bd., 421 Mass. 344, 345 (1995).
discussed Cited as authority (rule) Gasior v. Massachusetts General Hospital
Mass. · 2006 · confidence medium
In determining whether Gasior’s estate should be deprived of damages to which he himself would have been entitled had he survived, “we need not look beyond the words of the statute where the language is plain and unambiguous.” State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984).
discussed Cited as authority (rule) 15-17 University, LLC v. Lucas
Mass. Dist. Ct., App. Div. · 2006 · confidence medium
State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984). 5 If Lucas’s income for the twelve months preceding the date of notice was less than $46,300, she qualified under the statute. 6 The only question remaining is whether or not there was sufficient evidence to support the trial judge’s finding that Lucas qualified as a low-income individual; that is, that her income was truly below $46,300.
cited Cited as authority (rule) Commonwealth v. Rahim
Mass. · 2004 · confidence medium
Accord Leary v. Contributory Retirement Appeal Bd., 421 Mass. 344, 345-346 (1995); State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984).
discussed Cited as authority (rule) Commonwealth v. Dow
Mass. Super. Ct. · 2002 · confidence medium
See Commonwealth v. One 1987 Mercury Cougar Auto., 413 Mass. 534, 537 (1992) (stating that “it is a well-established canon of construction that, where the statutory language is clear, the courts must impart to the language its plain and ordinary meaning”); State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984) (stating that “a statute must be interpreted according to the intent of the Legislature ascertained from all it words construed by the ordinary and approved usage of the language . . .”).
discussed Cited as authority (rule) Letteney's Case
Mass. · 1999 · confidence medium
See, e.g., Commonwealth v. One 1987 Mercury Cougar Auto., 413 Mass. 534, 537 (1992) (“It is a well-established canon of construction that, where the statutory language is clear, the courts must impart to the language its plain and ordinary meaning”); State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984) (intent of Legislature is to be ascertained from words of statute “construed by the ordinary and approved usage of the language”).
discussed Cited as authority (rule) Wright v. Collector of Arlington
Mass. · 1996 · confidence medium
Until a warrant has been served there has not been “such nonpayment” as the statute requires. “[W]e need not look beyond the words of the statute where the language is plain and unambiguous.” Leary v. Contributory Retirement Appeal Bd., 421 Mass. 344, 345 (1995), quoting State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984).
discussed Cited as authority (rule) Leary v. Contributory Retirement Appeal Board
Mass. · 1995 · confidence medium
The statute. “[Sjtatutory language itself is the principal source of insight into the legislative purpose.” Hoffman v. Howmedica, Inc., 373 Mass. 32, 37 (1977). “[W]e need not look beyond the words of the statute where the language is plain and unambiguous.” State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984).
discussed Cited as authority (rule) Plymouth County Retirement Ass'n v. Commissioner of Public Employee Retirement
Mass. · 1991 · confidence medium
In resolving this appeal, “[w]e follow a principal rule of statutory interpretation that we need not look beyond the words of the statute where the language is plain and unambiguous. ‘[T]he statutory language itself is the principal source of insight into the legislative purpose.’ Hoffman v. Howmedica, Inc., 373 Mass. 32, 37 (1977).” State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984).
discussed Cited as authority (rule) DiStefano v. Commissioner of Revenue
Mass. · 1985 · confidence medium
L. c. 64. 16 In reaching a determination whether the taxpayers are restaurants in their industrial commissary operations, we look first to the statutory language as “the principal source of insight into the legislative purpose.” State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984), quoting Hoffman v. Howmedica, Inc., 373 Mass. 32, 37 (1977).
cited Cited "see" Piggott v. Commissioner of Correction
Mass. App. Ct. · 1996 · signal: see · confidence high
See State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984); see also Hewitt v. Helms, 459 U.S. 460, 471-472 (1983).
cited Cited "see" Retirement Board v. Colleran
Mass. App. Ct. · 1993 · signal: see · confidence high
See State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984); Russell v. Boston Wyman, Inc., 410 Mass. 1005, 1006 (1991).
cited Cited "see" Attorney General v. Hahnemann Hospital
Mass. · 1986 · signal: see · confidence high
See note 11, supra. “[W]e need not look beyond the words of the statute where the language is plain and unambiguous.” State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984).
cited Cited "see" Nationwide Mutual Insurance v. Commissioner of Insurance
Mass. · 1986 · signal: see · confidence high
See State Bd. of Retirement v. Boston Retirement Bd., 391 Mass. 92, 94 (1984); Bronstein v. Prudential Ins.
Retrieving the full opinion text from the archive…
State Board of Retirement vs. Boston Retirement Board; Boston Police Patrolmen’s Association, Incorporated, Intervener
Massachusetts Supreme Judicial Court.
Feb 8, 1984.
460 N.E.2d 194
1984 Mass. LEXIS 1330
Kelam S. Derderian, Assistant Corporation Counsel, for Boston Retirement Board., Paul E. Shanley, Special Assistant Attorney General (James F. Driscoll, Special Assistant Attorney General, with him) for State Board of Retirement., Frank J. McGee, for the intervener, submitted a brief.
Hennessey, Wilkins, Liacos, Abrams, O'Connor.
Cited by 21 opinions  |  Published
Liacos, J.

The defendant, the Boston retirement board, and the intervener-defendant, Boston Police Patrolmen’s Association, Incorporated, appeal from a Superior Court judgment. We transferred the appeal to this court on our own motion and affirm the judgment.

[*93] The case was heard largely on a statement of agreed facts. By virtue of c. 478 of the Acts of 1978, known as the Court Reorganization Act, all judicial employees of counties became employees of the Commonwealth.as of July 1, 1978. The Court Reorganization Act mandated that “[a]ll pensions and retirement allowances payable to judges, clerks, court officers and all other persons employed in the judicial branch of the commonwealth on or after the effective date of this section, who retire or resign after such date . . . shall be deemed to be a cost of maintenance and operation of the judicial branch and shall be paid by the commonwealth, subject to the provisions of chapter thirty-two of the General Laws.” St. 1978, c. 478, § 328.

The parties are in agreement that G. L. c. 32, § 3 (8) (a), governs this case. Section 3 (8) (a) of G. L. c. 32, as áppéar-ingin St. 1945, c. 658, § 1, provides, in pertinent part: “Any member of any contributory retirement system . . . who . . . becomes employed in a position in any other governmental unit in which such a system is operative, shall thereupon have his membership transferred to the second system .... Such transfer of membership, if required, shall be effectuated by transferring within ninety days after the date of commencement of his new employment the amount of the accumulated total deductions credited to his account in the annuity savings fund of the system from which he is being separated to thé annuity savings fund of the second system” (emphasis supplied). The parties have stipulated that the sole issue in this case is whether, in view of the relevant provisions of G. L. c. 32, the defendant is required to transfer cash, as the plaintiff maintains, or securities at book value, as the defendant proposes, from the State-Boston retirement system to the State retirement system. A Superior Court judge ruled that payment by the defendant of the accumulated total deductions of State-Boston retirement system members who were transferred to the Massachusetts State retirement system by St. 1978, c. 478, be made in cash or in securities with an equivalent market value.

[*94] The retirement provisions for public employees set forth in G. L. c. 32 have been described as being of “great complexity.” Boston Retirement Bd. v. McCormick, 345 Mass. 692, 695 (1963). See Opinion of the Justices, 364 Mass. 847 (1973). We need not, however, delve too deeply into such complexities to resolve this appeal. Wé follow a principal rule of statutory interpretation that wé need not look beyond the words of the statute where the language is plain and unambiguous. “[T]he statutory language itself is the principal source of insight into the legislative purpose.” Hoffman v. Howmedica, Inc., 373 Mass. 32, 37 (1977). The general rule of construction of statutory languagé is that “ ‘a statute must be interpreted according to the intent of the Legislature ascertained from all its words construed by the ordinary and approved usage of the language, considered in connection with the cause of its enactment, the mischief or imperfection to be remedied and the main object to be accomplished, to the end that the purpose of its framers may be effectuated.’ Board of Educ. v. Assessor of Worcester, 368 Mass. 511, 513 (1975), quoting from Industrial Fin. Corp. v. State Tax Comm’n, 367 Mass. 360, 364 (1975).” Registrar of Motor Vehicles v. Board of Appeal on Motor Vehicle Liab. Policies & Bonds, 382 Mass. 580, 585 (1981).

The dispositive statutory words are clear and are defined by G. L. c. 32 itself. The Boston board is required by § 3 (8) (a) to transfer for each employee transferred to the Massachusetts State retirement system “the amount of the accumulated total deductions” of that employee. “Accumulated total deductions” is defined by c. 32, § 1, as appearing in St. 1945, c. 658, § 1, as “the sum of the amount of the accumulated regular deductions and the amount of the accumulated additional deductions, if any, credited to any member’s account in the annuity savings fund of any system.” In turn, “accumulated regular deductions” is defined by that section as “the sum of the amount of the regular deductions and the amount of regular interest thereon credited to any member’s account in the annuity savings fund of any system.” “Accumulated additional[*95] deductions” is defined as “the sum of the amount of the additional deductions, if any, and the amount of regular interest thereon credited to any member’s account in the annuity savings fund of any system.” “Regular deductions” and “additional deductions” are amounts withheld from the regular compensation of any member, or deposited or credited to his account, as provided for in, respectively, pars, (b) to (e), inclusive, of subdivision (1) of G. L. c. 32, § 22, and par. (g) of that subdivision. Those amounts are cash amounts. Therefore, when they are added together and the interest on them is also added, the resulting amount, “the amount of the accumulated total deductions,” is also a cash amount. That book value may be the usual way to value a system’s investments, as argued by the defendant, is irrelevant to the question in what form a member’s deductions, with interest thereon, are to be transferred. Other sections of G. L. c. 32 support this view. General Laws c. 32, § 11 (“Return of Accumulated Total Deductions and Amounts Due Beneficiaries of Deceased Members”), provides for the return of contributions in certain circumstances to members or their beneficiaries. This section provides that, when due, a member’s accumulated total deductions shall be “paid in one sum.” G. L. c. 32, § 11 (1) (a) & (2) (a). Such language clearly indicates that “the amount of the accumulated total deductions” is a cash amount. The defendant concedes that, when individual employees are transferred from one retirement system to another, or leave the system, their accumulated total deductions are transferred or paid in cash. There is no reason to interpret § 3 (8) (a) differently where a transfer of a large number of employees is involved.

The defendant argues that transfer of the accumulated total deductions in cash or securities at market value would be a breach of its fiduciary duty to the remaining members of the State-Boston system. The argument is frivolous. Compliance with the law, pursuant to a court order, does not constitute a breach of fiduciary duty. The defendant also argues that the transfer of cash or securities at market[*96] value violates the contract clause of the United States Constitution, art. 1, § 10, because it depletes the assets remaining to nontransferred members in the fund established for the accumulation of members’ deductions (the annuity savings fund). Members, however, have no contractual right under c. 32 to particular assets in the annuity savings fund. Under c. 32, § 25 (5), the pension rights and benefits of § § 1-28 are contractual ones of which members may not be deprived. See Opinion of the Justices, supra at 856-861. Moreover, a member of the Boston retirement board testified before the judge in the Superior Court that he could not demonstrate that any person’s pension would be in danger as a result of a cash transfer.

The defendant’s remaining argument is that the interests of the transferred employees and of the other members of the two retirement systems concerned would be protected by a transfer of securities at book value. Such arguments would be addressed better to the Legislature. Our duty is to give effect to the clear meaning of the statute.

Judgment affirmed.