Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 22. State Retirement & Pension System |
Subtitle 01. GENERAL REGULATIONS |
Chapter 22.01.14. Applications for Service Retirement |
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.