This does not change your MRSS eligibility in previous years. No back-payments will be made as newly eligible persons with disabilities below 55 would still be able to make cash top-ups and receive MRSS matching grants up to the same $20,000 lifetime limit as those who are currently eligible for MRSS. Cash top-ups made in the previous years would have enjoyed tax relief and continue to benefit from the stable interest rate in the Retirement or Special Account.