Section 411-803-15 - TRANSITION1.Rates. Employer and employee rates for July 1, 2018, through June 30, 2019, shall be the rates set under this Rule prior to the amendment effective July 1, 2018. The transition from those rates to the rates calculated pursuant to Sections 7 and 8 shall be accomplished by smoothing in the new rates over an actuarially sound period.2.Unused Sick Leave or Vacation Leave. Section 6, subsection 7, applies to those with a retirement effectiveness date on or after August 1, 2019.3.Retiring and Returning to Work. Section 14 does not apply to a retiree employed by a participating local district on October 1, 2018, until the earlier of termination of employment or June 30, 2021.4.Membership Election. The one-time election to join The Plan by November 1, 2021 under PL 2021, c. 286, §6 applies only to employees of participating local districts who specifically adopt that provision in their participation agreement prior to November 1, 2021, or at the next meeting of the participating local district's executive or legislative body, whichever is later. For participating local districts adopting the provision on or after November 1, 2021, the one-time election date shall be such later date stated in the amended participation agreement.94-411 C.M.R. ch. 803, § 15