The information on this website was developed and prepared exclusively for the Bristol County Retirement System. It is not intended as a substitute for the Massachusetts General Laws, or the Internal Revenue Code, nor will the information on this website prevail should a conflict arise between the contents of this website and either M.G.L. c. 32, 840 CMR 1.00 et seq. and/or the Internal Revenue Code. Rules governing retirement benefits, policies and procedures are subject to change periodically either by statute, regulation or judicial ruling, and the Board will make every effort to periodically update the website to reflect any such changes.