840 CMR 5.00 is the standard rule for records and reports which shall be required by the Public Employee Retirement Administration Commission. Except as otherwise provided by the Commission or by supplementary rules of a particular retirement board approved by the Commission pursuant to 840 CMR 14.02, all records and reports shall be required as of the dates outlined in 840 CMR 5.00 and as outlined in M.G.L. c. 32.
840 CMR, § 5.01