Bristol County Retirement System is a public pension fund based in Taunton, Massachusetts. Established in 1936, Bristol County Retirement System is a contributory retirement system for public employees in Massachusetts. The Public Employee Retirement Administration Commission (PERAC) oversees the Bristol County Retirement System. The system has thirty-six member units operating independently under the retirement law of Massachusetts. It is a defined benefit plan that operates as a qualified employer plan under section 401(a) of the internal revenue code. Bristol County Retirement System provides retirement, disability and survivor benefits to the employees of all member units. The Bristol County Retirement Board manages the operation of the Bristol County Retirement System.