Richard J. Montgomery and Adele S. Montgomery - Page 3

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               Petitioner Richard J. Montgomery (petitioner) is a teacher.            
          He was employed by the Hagerstown, Maryland Community College               
          (the Hagerstown Junior College) in 1990 and remained so employed            
          at least through the time that this case was submitted for                  
          decision.  As an employee of the Hagerstown Junior College,                 
          petitioner was a member of the Maryland State Teachers'                     
          Retirement System (the Retirement System) until he transferred to           
          the Maryland State Teachers' Pension System (the Pension System)            
          on June 1, 1990.                                                            
               In determination letters dated June 23, 1982, respondent               
          determined that the Retirement System and the Pension System were           
          qualified plans under section 401(a) and that they maintained               
          trusts that were exempt from income tax under the provisions of             
          section 501(a).  In 1984, 2 years after respondent issued the               
          determination letters, the Maryland State legislature amended               
          some of the provisions in the Retirement System.  Respondent did            
          not re-evaluate the provisions of the Retirement System after the           
          enactment of the 1984 amendments by the Maryland State                      
               The Retirement System requires mandatory nondeductible                 
          employee contributions.  In contrast, the Pension System does not           
          generally require such contributions.  The State of Maryland                
          contributes to both the Retirement System and the Pension System            
          on behalf of the members of those systems.                                  

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