# Subtitle 1 – Definitions; General Provisions

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

## § 1-1 Definitions.

Balt., Md., Code art. 22A, § 1-1 (2026)

(a) In <cite data-path="|22A">this article</cite>, the following terms have the meanings indicated.

(b) “Account” means the separate bookkeeping account established and maintained on behalf of each member under <cite data-path="|22A|§6-1">§ 6-1 {“Accounts: Establishment”} of this article</cite>.

(c) “Beneficiary” means any person entitled under <cite data-path="|22A|§9-4">§ 9-4 {“Distributable events – Death”} of this article</cite> to receive the value of a member’s account on the death of that member.

(d) “Board of Trustees” or “Board” means the Board of Trustees established by <cite data-path="|22A">this article</cite>.

(e) “City of Baltimore” or “City” means the Mayor and City Council of Baltimore.

(f) “Deferred Compensation Plan” means the City of Baltimore Deferred Compensation Plan.

(g)

  (1) “Earnable compensation” means the annual salary authorized for a hybrid member.

  (2) “Earnable Compensation” means the actual pay received each payroll period (if any) by a non-hybrid member.

  (3) For both hybrid and non-hybrid members, “earnable compensation” does not include overtime pay, differential pay, environmental pay, hazardous duty pay, pay for conversion of leave, bonus pay or other fringe benefits, or any like additional payments.

(h)

  (1) “Employee” means any of the following, if in a job classification that requires at least 500 hours per year:

    (i) except as provided in paragraph (2) of this subsection, any permanent officer or employee of the Mayor and City Council of Baltimore, including any officer or employee of an agency, department, unit, subdivision, or instrumentality of the Mayor and City Council;

    (ii) any employee of the Baltimore City Public School System who is not eligible to participate in the Maryland State Retirement and Pension System; and

    (iii) any employee of the Enoch Pratt Free Library who is not eligible to participate in the Maryland State Retirement and Pension System.

  (2) “Employee” does not include:

    (i) any “elected official”, as defined in City Code <cite data-path="|22|§17A|(2)">Article 22, § 17A(2)</cite>, for purposes of membership in the Elected Officials’ Retirement System of the City of Baltimore;

    (ii) any “employee”, as defined in City Code <cite data-path="|22|§30|(2)">Article 22, § 30(2)</cite>, for purposes of membership in the Fire and Police Employees’ Retirement System of the City of Baltimore; or

    (iii) any “employee” of the Baltimore Museum of Art or the Walters Art Museum.

  (3)

    (i) In all cases of doubt, the Board of Trustees determines who is an “employee” under <cite data-path="|22A">this article</cite>.

    (ii) A determination by the Board under this paragraph is final and binding on all persons, subject to the rights of appeal and review under § 2-17 {“Administrative appeal”} and <cite data-path="|22A|§2-18">§ 2-18 {“Judicial and appellate review”} of this article</cite>.

(i) “Hybrid member” means an employee who, under City Code <cite data-path="|22|§9">Article 22, § 9</cite>.1, has elected to become both a member of the Retirement Savings Plan and a Class D member of the Employees’ Retirement System.

(j)

(k) “IRC” means the Internal Revenue Code, as amended from time to time.

(l)

  (1) “Member” means an employee who is a member of the Retirement Savings Plan.

  (2) “Member” includes, except as otherwise specifically limited, any hybrid member or non-hybrid member of the Plan.

(m) “Military service” means “service in the uniformed services”, as that phrase is defined in 38 U.S.C. § 4303(13) or any successor law.

(n) “Non-hybrid member” means an employee who, under City Code <cite data-path="|22|§9">Article 22, § 9</cite>.1, has elected to become a member of the Retirement Savings Plan, but not a Class D member of the Employees’ Retirement System.

(o) “Normal retirement age” means age 65.

(p) “Other City retirement plan” means:

  (1) the Employees’ Retirement System of the City of Baltimore;

  (2) the Fire and Police Employees’ Retirement System of the City of Baltimore; or

  (3) the Elected Officials’ Retirement System of the City of Baltimore.

(q) “Participating employer” or “employer” means:

  (1) the Mayor and City Council of Baltimore; and

  (2) the Baltimore City Public School System.

(r) “Plan Year<strong>” </strong>means the 12-month period beginning on July 1 of each year and ending on June 30 of the following year, both dates inclusive.

(s) “Retirement Savings Plan” or “Plan” means the Retirement Savings Plan of the City of Baltimore established by <cite data-path="|22A">this article</cite>.

(t) “Service”, as applied to an employee’s service with a participating employer, has the meaning stated in <cite data-path="|22A|§4-1">§ 4-1 {“ ‘Service’ defined”} of this article</cite>.

(u) “Trustee” means a member of the Board of Trustees.

(v) “USERRA” means the Uniformed Services Employment and Reemployment Rights Act of 1994, as amended, 38 U.S.C. § 4301 <em>et seq</em>.

(w) “Value”, as applied to a member’s account or sub-account, means the total value of that account or sub-account, as determined under <cite data-path="|22A|§6-3|(b)">§ 6-3(b) {“Value of funds and accounts”} of this article</cite>.

(x) “Vested account” means the aggregate of the following vested sub-accounts:

  (1) a non-hybrid member’s Mandatory Employee Contribution Sub-Account;

  (2) a member’s Employer Contribution Sub-Account, if vested under <cite data-path="|22A|§7-2">§ 7-2 {“Vesting: Employer Contribution Sub-Account”} of this article</cite>; and

  (3) if applicable, a member’s Rollover Contribution Sub-Account.

*History: Ord. 14-216*

*History: Ord. 20-458*

## § 1-2

Balt., Md., Code art. 22A, § 1-2 (2026)

Reserved

## § 1-3

Balt., Md., Code art. 22A, § 1-3 (2026)

Reserved

## § 1-4 Plan established.

Balt., Md., Code art. 22A, § 1-4 (2026)

The Retirement Savings Plan of the City of Baltimore is established, effective as of July 1, 2014, for the purpose of providing retirement benefits for eligible employees.

*History: Ord. 14-216*

## § 1-5 Qualification under Internal Revenue Code.

Balt., Md., Code art. 22A, § 1-5 (2026)

(a) The Retirement Savings Plan is intended to be:

  (1) a qualified profit-sharing plan under IRC § 401(a); and

  (2) a “governmental plan” under IRC § 414(d).

(b) Accordingly, any provision of <cite data-path="|22A">this article</cite> that is subject to more than one construction or interpretation must be resolved in favor of the construction or interpretation that is consistent with the requirements of IRC § 401(a) and § 414(d).

*History: Ord. 14-216*

*History: Ord. 15-329*

## § 1-6 Limitations on liability.

Balt., Md., Code art. 22A, § 1-6 (2026)

Notwithstanding any other provision of <cite data-path="|22A">this article</cite>:

(1) no member is, by virtue of membership in the Retirement Savings Plan, considered to have entered into a contract at any time with the Mayor and City Council of Baltimore;

(2) the Mayor and City Council of Baltimore does not guarantee the payment of any benefit under the Plan; and

(3) any person claiming a benefit under the Plan must look solely to Plan assets.

*History: Ord. 14-216*

## § 1-7 Exclusive benefit.

Balt., Md., Code art. 22A, § 1-7 (2026)

(a) Notwithstanding any other provision of <cite data-path="|22A">this article</cite>, other than subsection (b) of this section, no part of the assets of the Retirement Savings Plan may be used for or diverted to any purposes other than for the exclusive benefit of members and beneficiaries.

(b)

  (1) An employer contribution made by mistake of fact may be returned to the appropriate participating employer after payment of the mistaken contribution.

  (2) The amount returned:

    (i) must be reduced by its proportionate share of losses and expenses; and

    (ii) may not be increased by any gains.

*History: Ord. 14-216*

*History: Ord. 20-458*