ICMA: International City Managers Association: a defined contribution plan in which the town contributes a percentage to an employee’s retirement package, usually between 4 and 10 percent.

MSRS: Maine State Retirement System: employees become eligible after a certain number of years (usually 25) and are offered a certain percentage of pay, usually 50 percent or more of the salary earned in final year of employment.

Scarborough: formerly offered MSRS, ICMA. Currently in negotiations.

Windham: offers ICMA, currently in negotiations with union concerning MSRS.

Freeport: offers MSRS, ICMA.

Cumberland: offers MSRS, ICMA.

Falmouth: offers ICMA.

Yarmouth: offers MSRS, ICMA.

Gorham: offers ICMA.

South Portland: offers MSRS.

Cape Elizabeth: offers ICMA, currently in negotiations with union concerning MSRS.