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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
legislature.
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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