Sec. 22.01.14.02. Definitions  


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  • A. In this chapter, the following terms have the meaning indicated.

    B. Terms Defined.

    (1) “Former member” means an individual who:

    (a) Has been a member;

    (b) Separated from employment with a participating employer;

    (c) Is not reemployed by a participating employer; and

    (d) Is not a retiree.

    (2) “Required beginning date” means the date by which the distribution of a service retirement allowance must commence in accordance with the Internal Revenue Code, 26 U.S.C. §401(a)(9)(C), which is the April 1 of the calendar year that follows the calendar year in which the former member attains age 70 ½, or separates from employment, whichever is later.

    (3) “Special early retirement” means a retirement pursuant to State Personnel and Pensions Article, §22-404 or 23-404, Annotated Code of Maryland.

    (4) “Ten-month employee” means an individual who satisfies the criteria set forth in COMAR 22.05.02.01A.