This subtitle applies to: the Employees’ Retirement System of the City of Baltimore; the Fire and Police Employees’ Retirement System of the City of Baltimore; the Elected Officials’ Retirement System of the City of Baltimore; and the Retirement Savings Plan of the City of Baltimore. City Code, 1976/83, art. 22, §46 Ord. 97-168

In this subtitle, the following words have the meanings indicated. “System” means:the Employees’ Retirement System of the City of Baltimore; the Fire and Police Employees’ Retirement System of the City of Baltimore; the Elected Officials’ Retirement System of the City of Baltimore; or the Retirement Savings Plan of the City of Baltimore. “New system” means the system:in which an employee becomes a member through a transfer of employment with the City, through reemployment with the City, or by assuming an elected office; or in which an elected official becomes a member through employment or reemployment with the City. “Previous system” means the system:in which an employee was previously a member before his or her transfer of employment, employment with the City, or reemployment with the City; or in which an elected official was previously a member before assuming an elected office. “Terminate employment with the City” means to end all permanent full-time and permanent part-time City employment. “Designated beneficiary” means 1 or more persons named by a member, former member, or a retiree as beneficiary on a notarized written designation filed with the Board of Trustees on forms provided by the Board of Trustees. “Surviving spouse” means the individual to whom a member, former member, or retiree was married on the date of his or her death, even if the individual was separated from or had been granted a limited divorce from the member, former member, or retiree. “Surviving spouse” does not include an individual who has been granted an absolute divorce from a member, former member, or retiree before his or her death. “Retirement date” means the date on which a member effectively begins to receive retirement benefits. “Elected office” means the office held by an elected official. “Elected official” means any of the following:the Mayor; the City Comptroller; the City Council President; or a member of the City Council. City Code, 1976/83, art. 22, §47 Ord. 97-168 Ord. 98-290A Ord. 14-216 Ord. 16-488 Ord. 19-254 Ord. 20-459

If a City employee or elected official is eligible to retire from 1 or more systems or is currently receiving benefits from 1 or more systems:the employee or official must join the appropriate new system on beginning employment or assuming an elected office in a position covered by that new system; the employee or official retains service credit in the previous system or systems; and the receipt of benefits from the previous system or systems is postponed or suspended until the member terminates employment or exits elected office. On terminating employment or exiting elected office, a former employee or elected official may receive simultaneous retirement benefits from all previous systems and the new system. On terminating employment or exiting elected office, a member’s retirement benefits that had been postponed or suspended from a previous system shall be calculated to include all post-retirement increases that the member would have been eligible to receive had the benefits not been postponed or suspended from that previous system. Any member whose receipt of retirement benefits from a previous system has been postponed by joining a new system may file, in accordance with the procedures of the previous system’s Board of Trustees, a tentative election to distribute death benefits. The member may:tentatively elect the payment mode of his or her retirement benefit under § 6(a)(5), 9(m), 9.2(k), 22(e), or 34(k) of <cite data-path="|22">this article</cite>; and designate tentative beneficiaries to receive his or her retirement benefits in the event he or she dies before terminating employment or exiting elected office. The member may change this election, by making a new election in accordance with the procedures of the previous system’s Board of Trustees, at any time before the member files a permanent application for retirement. Members of the Employees’ Retirement System who are entitled to deferred vested retirement benefits and who join a new system before attaining age 55 may file this tentative election on attaining age 55. The following death benefits shall be paid on behalf of any member who had benefits postponed or suspended from a previous system and who dies while in service in his or her new system:a death benefit from the member’s new system, under § 6(h), 6(i), 9(o-1), 9(o-2), 9.2(m), 9.2(n), 22(f), 22(g), 34(h), or 34(i) of <cite data-path="|22">this article</cite> or <cite data-path="|22|§9-4">§ 9-4 of Article 22</cite>A; and a death benefit from the member’s previous system, as follows:in the case of a suspended benefit, in accordance with the election of retirement benefits made at the time of applying for retirement benefits from the previous system; in the case of a postponed benefit of a member who made a tentative election under subsection (d) of this section, in accordance with that election; and in the case of a postponed benefit of a member who did not make a tentative election under subsection (d) of this section, as if the member had elected the maximum retirement allowance form of payment under § 6(a)(14), 9(m)(1), 9.2(k)(1), 22(e)(1), or 34(k)(3) - (6) of <cite data-path="|22">this article</cite>. If a retiree dies while receiving retirement benefits from 2 or more systems, a death benefit shall be payable from each system, in accordance with the applicable provisions of the respective systems and the elections made in the application for retirement by the retiree at the time he or she retired from each system. City Code, 1976/83, art. 22, §48 Ord. 97-168 Ord. 14-216

In this section, the following terms have the meanings indicated. “Rollover contribution” means an eligible rollover distribution, as defined in Internal Revenue Code § 402(c)(4), that the member:receives from an eligible retirement plan, as defined in Internal Revenue Code § 402(c)(8)(b); and transfers to the system in accordance with Internal Revenue Code § 402(c) so as not to be included in the member’s taxable income. “Rollover contribution” does not include any portion of a distribution that would not be included in the member’s taxable income if it were not rolled over. “Trustee-to-trustee transfer” means a direct transfer to the system made in accordance with Internal Revenue Code § 403(b)(13) or § 457(e)(17). If any provision of <cite data-path="|22">this article</cite> allows a member of any system to purchase or repurchase service credit by making a single payment, all or any portion of that payment may be made by a rollover contribution or a trustee-to-trustee transfer, except as specified in subsection (c) of this section. No member may purchase or repurchase service credit under this section if the Board of Trustees determines that the purchase or repurchase does not qualify for tax-free rollover or transfer treatment under the applicable provisions of the Internal Revenue Code as then in effect. Ord. 03-576