The Massachusetts Appeal To Reviewing Board (MARY) is an administrative tribunal that hears appeals from certain decisions of the Massachusetts Department of Unemployment Assistance (DUE). The MARY has jurisdiction to hear appeals from DUE decisions concerning claims for unemployment insurance benefits, extensions of unemployment benefits, and denials of applications for benefits. The MARY may also hear appeals from decisions concerning issues related to the Massachusetts employer contribution rate. There are two types of Massachusetts Appeal To Reviewing Board proceedings: formal hearings and informal hearings. Formal hearings are conducted in accordance with the Massachusetts Administrative Procedure Act (M.G.L. c. 30A) and involve a review of the evidence presented at a hearing before a panel of three members. The panel makes a final decision on the merits of the case. Informal hearings provide an opportunity for parties to discuss the merits of their case before a single member of the Board. The Board member then makes a recommendation for a decision to the full Board.