MWRA RETIREMENT SYSTEM

• Call or write your retirement system and request a written notice of your retirement benefits. Your board has thirty days in which to furnish you with an "Estimated Retirement Calculation".
• Make an appointment with your retirement councilor to file your necessary paperwork - "Application For Voluntary Superannuation Retirement Allowance" and "Choice of Option" for
• If you are actively employed or on leave of absence, you can apply for retirement no earlier than four months before the intended date of retirement. Your retirement system will notify your employer, The MWRA, of your intent to retire.
• In addition to the forms mentioned, you will be required to provide the following: A copy of your birth certificate. If applicable, a military discharge certificate, marriage certificate,divorce decree, support orders, and/or other records which may be applicable to your retirement. If you are a widow/widower, your deceased spouse’s death certificate should also be available.
• Make an appointment with the Benefits Manager in the Human Resources department so that you determine your health and life insurance benefit options and cost.
• Call the Payroll Office regarding your leave benefit payout.

• You have established your eligibility.
• You have applied for Estimated Retirement Allowance and reviewed it with your retirement counselor at the retirement system.
• You have chosen a retirement date, filled out an Application For Voluntary Superannuation, and chosen your option.
• You have reviewed your health insurance options with the Benefits Manager in Human Resources.

*****NOW WHAT?*****

Your application and all other applicable paperwork will be included in the MWRA Employees Retirement Board package for review and approval. Once your retirement is approved by the MWRA Employees Retirement Board, your retirement application is sent to the Public Employee's Retirement Administration Commission (PERAC) for final approval. Your application for retirement is not final until it has been approved by the of Commissioner PERAC. You may withdraw your application at anytime before this final approval.

*****ANYTHING ELSE?*****

Yes, Federal Withholding Tax, your 1099R, and the Simplified General Rule to determine the yearly non-taxable portion of your retirement allowance.

• When you complete your paperwork for retirement, your retirement councilor will give you an IRS Circular E tax table and a W-4 federal withholding form which will enable you to determine the amount of federal tax to be withheld from your monthly retirement allowance. Each year in January you will receive an updated Circular E and W-4 to fill out and return to the retirement office.
• The Simplified General Rule is an IRS accounting method using your age at retirement and the cost of the contract (amount of your non-taxable retirement deductions) to determine your non-taxable income which is spread over a number of years. The IRS mandated all public retirement systems calculate your non-taxable income, form 1099R, for reporting purposes beginning in 1991 and implemented in 1993.
• YOUR RETIREMENT ALLOWANCE IS NOT SUBJECT TO MASSACHUSETTS STATE TAXES.

You can use the Retirement Allowance Calculator to give you an estimate on your superannuation retirement allowance:
Retirement Calculator

You can download an MS Word 97 document or display and print a PDF file.

1. Print or Download the form by clicking on it.
2. Complete the form electronically or manually.
3. Print and Mail it in. Use inter-office mail or U.S. mail.

YOU MAY NOT FAX THE FORM. WE NEED THE ORIGINAL.