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Petitioner Harold L. Humberson (petitioner) was a teacher
with the Garrett County, Maryland, Public School System. During
the course of his teaching career, petitioner taught a variety of
subjects at various grade levels at different schools throughout
the county.
Petitioner's Transfer Refund Distribution
During most of his teaching career, petitioner was a member
of the Teachers' Retirement System of the State of Maryland (the
Retirement System). However, on January 30, 1990, petitioner
elected to transfer to the Teachers' Pension System of the State
of Maryland (the Pension System).3 Petitioner's election to
transfer from the Retirement System to the Pension System was
effective March 1, 1990.
The Retirement System is a qualified defined benefit plan
under section 401(a) that requires mandatory nondeductible
employee contributions. The Pension System is also a qualified
defined benefit plan under section 401(a), but generally does not
require mandatory nondeductible employee contributions. The
State of Maryland contributes to both the Retirement System and
the Pension System on behalf of the members of those systems.
The trusts maintained as part of the Retirement System and the
3 For a discussion of the Retirement System and the Pension
System, see generally Hylton v. Commissioner, T.C. Memo. 1995-27;
Hoppe v. Commissioner, T.C. Memo. 1994-635; Hamilton v.
Commissioner, T.C. Memo. 1994-633; Maryland State Teachers
Association v. Hughes, 594 F. Supp. 1353, 1357-1358 (D. Md.
1984).
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