Section 24.02 - Public Employment(1) Any MTRS participating employer, as defined above, is a public employer for purposes of M.G.L. c. 32 and 807 CMR 20.00: Employer in Qualified Governmental Plan.(2) Related For-profit or Non-profit Organizations are not public employers for purposes of M.G.L. c. 32 and 807 CMR 20.00: Employer in Qualified Governmental Plan.(3) Because the MTRS is a governmental plan under the Internal Revenue Code and M.G.L. c. 32, only service as an employee of a public employer can be membership service, or be purchased under those applicable statutory provisions allowing the purchase of public employment, and only compensation paid by a public employer for service to that public employer can be regular compensation.Adopted by Mass Register Issue 1286, eff. 5/8/2015.