Massachusetts General Laws

Mass. Gen. Laws ch. 32, § 91A (2026)

Adjusted pension or retirement allowances

✓ current as of July 2026

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Section 91A. Every person pensioned or retired under any general or special law for disability, including accidental disability, shall in each year on or before April fifteenth subscribe, under the penalties of perjury, and file with the commission a statement, in such form as the commission shall prescribe, certifying the full amount of his earnings from earned income during the preceding year. Such pensioned or retired person shall annually submit to the commission all pertinent W–2 forms, 1099 forms, other requested tax forms and proof of income, and any other documentation requested by the commission; provided, however, that the commission may waive such filing by a member, if said member shall have been retired for more than 20 years, has not reported any earnings for the prior 10 years and signs an affidavit under the pains and penalties of perjury indicating that should the member realize any earned income in the future the member will forthwith notify the commission of that fact and again report under this section. Said forms and information shall be submitted on or before April fifteenth of each year. If such pensioned or retired person fails to submit such statement or such forms, and unless such person shall show good cause for such failure to submit such statements to the commission, the member's rights in and to the retirement allowance provided for in section six and seven shall terminate until the member has complied with his reporting requirements under this section. If such earnings exceed an amount which when added to the member's retirement allowance is greater than the amount of regular compensation which would have been payable to such member if such member had continued in service in the grade held by him at the time he was retired plus $15,000, said member shall refund the portion of his retirement allowance for such preceding year equal to such excess and until such refund is made, his pension or retirement allowance shall be held as security therefor. Prior to any termination or reduction of benefits pursuant to this section, the member shall be given a written notice and an opportunity to be heard by the retirement board and, upon such termination or reduction of benefits, shall have the right to appeal such action to the contributory retirement appeal board. A member shall not be entitled to recover a retirement allowance for any period during which the member's rights in and to his retirement allowance were terminated for failure to submit a statement to the commission under this section. After written notice and opportunity to be heard by the board, termination of a member's rights in and to a retirement allowance for failure to submit a statement to the commission shall be considered by the board to be effective as of the date that such statement was due to be submitted to the board. If a retirement allowance was paid to a member for any period during which such member's rights in and to a retirement allowance were terminated for failure to submit a statement to the commission, such member shall refund the portion of his retirement allowance attributable to such period.

Notes of Decisions

Cited in 6 cases, 1959–2006 · leading case: Boston Ret. Bd. v. Contributory Ret. Appeal Bd., 803 N.E.2d 325 (Mass. 2004).

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Boston Ret. Bd. v. Contributory Ret. Appeal Bd., 803 N.E.2d 325 (Mass. 2004). · cites it 5× “32, the retirement systems and pensions statute, the Public Employee Retirement Administration Commission (PERAC), may define “earned income” for purposes of G. L. c. 32, § 91A, to include a distribution of corporate profits to a salaried shareholder-employee.”

Gorman v. Contributory Ret. Appeal Bd., 852 N.E.2d 1092 (Mass. App. Ct. 2006). · cites it 4× “Gorman within the provisions of G. L. c. 32, § 91A.” Gorman appealed PERAC’s decision to CRAB, which referred the matter to the Division of Administrative Law Appeals (DALA).”

Quincy Ret. Bd. v. Contributory Ret. Appeal Bd., 162 N.E.2d 802 (Mass. 1959). “” We think it a fair reading of the statute that the incapacity referred to is the substantial inability of an applicant to perform the duties of his particular job or work of a similar nature or for which his training and qualifications fit him.”

Commonwealth v. Mills, 745 N.E.2d 981 (Mass. App. Ct. 2001). “” The dates specified were the dates on which the defendant submitted his earnings reports to the BRB, as required by G. L. c. 32, § 91A. At trial, the Commonwealth simply argued to the jury that the defendant stole from the BRB by submitting the false earnings reports.”

Burke v. Medford Contributory Ret. Sys., 12 Mass. L. Rptr. 514 (Mass. Super. Ct. 2000). · cites it 3× “In November 1998, both Medford and PERAC separately thereafter informed plaintiff that he had earnings in excess of the amount permitted by G.L.c. 32, §91A, *515 and that he would therefore be required to reimburse Medford for the excess amount.”

Gaughan v. Boston Police Dep't, 8 Mass. L. Rptr. 50 (Mass. Super. Ct. 1997). “The letter added further that the Department declined to reinstate Gaughan because in 1982, 1983, 1985, 1989 and 1991, he failed to file “An Annual Report of Earnings” with the State-Boston Retirement System pursuant to G.L.c. 32, §91A. A few days later, however, Callahan…”

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