Sec. 22.01.11.03. Notification at Retirement by Retirement Agency

A. At retirement or on receipt of a vested allowance, the Retirement Agency shall notify an individual of the amount of the limitation on the individual's calendar year earnings if the individual accepts employment with a participating employer on a permanent, temporary, or contractual basis as provided in this regulation.

B. The Retirement Agency shall provide a member who applies for retirement with a reemployment after retirement notice about the earnings limitation that conforms to the requirements of §C of this regulation.

C. The Retirement Agency's reemployment after retirement notice shall:

(1) Be in writing;

(2) Briefly and concisely explain the applicable earnings limitation set forth in State Personnel and Pensions Article, §§22-406, 23-407, 25-403, and 28-402, Annotated Code of Maryland;

(3) State that for purposes of determining if an individual's annual compensation exceeds the applicable earnings limitation, the Retirement Agency shall rely on the amount reported by the individual's participating employer to the Internal Revenue Service on the Internal Revenue Service Form W-2, Form 1099, or equivalent form for the calendar year;

(4) Identify the participating employers; and

(5) Advise an individual that the reemployment after retirement notice should be retained as part of the individual's records.

D. An individual shall acknowledge receipt of the Retirement Agency reemployment after retirement notice by signing the reemployment after retirement notice and returning a copy of the reemployment after retirement notice to the Retirement Agency. The Retirement Agency may not begin payment of an individual's allowance until the Retirement Agency receives the signed reemployment after retirement notice from the individual.

E. After processing an individual's application for retirement, the Retirement Agency shall send a notice of retirement allowance to the individual. The notice shall specify the amount of the earnings limitation applicable to the individual.