Retirement Plans


All benefit-eligible employees (20 hours or more per week) are required to set aside funds on a pre-tax basis into one of the following pension plans:

Worcester Regional Retirement System (all employees except teachers)

Massachusetts Teachers' Retirement System (teachers)

Contributions to these pension plans will be withheld automatically according to percentages established by State statute.


As a part-time, seasonal, or temporary employee of the Town, you are required to participate in the SMART Plan. The SMART Plan is an alternative to Social Security as permitted by the federal Omnibus Budget Reconciliation Act of 1990 (OBRA). OBRA, passed by the U.S. Congress, requires that beginning July 1, 1991, employees not eligible to participate in their employer's retirement program be placed in Social Security or another program meeting federal requirements. The SMART Plan meets those federal requirements. For more information go to the Smart Plan website using the links on this page.

View the SMART Plan (OBRA) website.

All OBRA participants are required to complete an OBRA Mandatory Participation Enrollment form to enroll in the Plan. Please return your completed form to Human Resources.

  • OBRA Mandatory Participation Enrollment Form
  • OBRA Distribution Form

Pre-tax 457 Plans

Contact one of the following companies listed on this page to set up an account directly with that provider.