SMART Plan Mandatory OBRA for part-time, seasonal or temporary employees.

As a part-time, seasonal or temporary employee of the Town, you are required to participate in the Massachusetts Deferred Compensation SMART Plan (SMART Plan).   As an OBRA employee, you must contribute at least 7.5% of your gross compensation per pay period to the SMART Plan. This contribution is deducted on a pre-tax basis, reducing your current taxable income. This means that you will not pay any tax on this money until it is distributed from your account.  The SMART Plan's OBRA Plan Highlights contains many answers to questions you may have about this program.

Massachusetts Deferred SMART PLAN Mandatory OBRA enrollment form

Massachusetts Deferred Compensation Smart Plan Voluntary OBRA enrollment form

Plymouth County Retirement

Full-time or permanent part-time employees are required to participate in Plymouth County Retirement.

New employees are required to contribute 9% of salary plus additional 2% over $30K

Plymouth County Retirement Forms