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Depending on an employee's classification, mandatory county and state retirement plans may be in place.

Massachusetts Teachers' Retirement System

Barnstable County Retirement Association

OBRA: OBRA is the mandatory employee-funded defined contribution plan for public employees. In Massachusetts, it is a 457b savings plan that automatically deposits 7.5% of pre-tax earnings into the member’s interest-bearing OBRA account. It also requires a small annual service fee. OBRA is allowed by federal law in place of Social Security when an employee is not eligible for the public pensions available to longer-term Massachusetts public employees. There is no employer contribution, and unlike a 401(k) or 403(b), the money can be distributed out at the end of any employment term without penalty regardless of age. The money can be withdrawn or rolled over into other retirement savings accounts (401(k)s, 403(b)s, other 457 plans, IRAs, etc.) at the end of employment. Besides death and an end to an employment term, OBRA (and 457 plans generally) have more distribution triggers than most other retirement accounts.

Applies only to benefit-eligible employees.