Comm. of Mass. Deferred Compensation SMART Plan - Mandatory OBRA Contributions:

Employees (part-time, seasonal, temporary) who do not meet the eligibility requirements to participate in the Mass. Teachers' Retirement System or the Worcester Regional Retirement System are required to participate in the Mass. Deferred Compensation SMART Plan.  This is a State operated plan as permitted by the Federal Omnibus Budget Reconciliation Act of 1990 (OBRA).  This plan is managed for the Comm. of Mass. by Great West under a State contract.  As an OBRA employee, you must contribute 7.5% of your gross compensation per pay period to the Plan.  Your mandatory contributions can be withdrawn once the Town of Westborough no longer employs you, unless you are still currently contributing under another employer.

For additional information call Great West Customer Service at 877-457-1900 or visit online at