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Issue 1. ERS Payments
A. Background
Petitioner was born in 1946. Petitioner worked for the
County of Baltimore, Maryland, from July 11, 1981, until June 28,
1996.
During his tenure with Baltimore County, petitioner was a
member of the ERS of Baltimore County, a defined benefit plan
established under the Baltimore County Code5 to provide
retirement benefits to employees in the service of Baltimore
County. Pursuant to the ERS provisions of the Baltimore County
Code, petitioner was required to contribute a percentage of his
salary to the ERS through automatic payroll deductions.
Petitioner’s contributions were made on an after-tax basis prior
to October 1, 1989, and on a pre-tax basis thereafter. Baltimore
County Code sec. 23-91(g) (1988). Pursuant to Baltimore County
Code section 23-91(g) (1988), the pre-tax employee contributions
petitioner made after October 1, 1989, were “pick up”
contributions made by Baltimore County in accordance with section
414(h)(2). As such, the pick up contributions were
5 Baltimore County Code sec. 23-1 et seq. (1988). The
ERS provisions of the Baltimore County Code were recodified in
2003.
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Last modified: May 25, 2011