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<baltimore-city-law heading="§ 1-1 Definitions.">
  <section prefix="§" num="1-1" heading="Definitions.">
    <para num="(a)" heading="In general.">In &lt;cite data-path="|22A"&gt;this article&lt;/cite&gt;, the following terms have the meanings indicated.</para>
    <para num="(b)" heading="Account.">“Account” means the separate bookkeeping account established and maintained on behalf of each member under &lt;cite data-path="|22A|§6-1"&gt;§ 6-1 {“Accounts: Establishment”} of this article&lt;/cite&gt;.</para>
    <para num="(c)" heading="Beneficiary.">“Beneficiary” means any person entitled under &lt;cite data-path="|22A|§9-4"&gt;§ 9-4 {“Distributable events – Death”} of this article&lt;/cite&gt; to receive the value of a member’s account on the death of that member.</para>
    <para num="(d)" heading="Board of Trustees; Board.">“Board of Trustees” or “Board” means the Board of Trustees established by &lt;cite data-path="|22A"&gt;this article&lt;/cite&gt;.</para>
    <para num="(e)" heading="City of Baltimore; City.">“City of Baltimore” or “City” means the Mayor and City Council of Baltimore.</para>
    <para num="(f)" heading="Deferred Compensation Plan.">“Deferred Compensation Plan” means the City of Baltimore Deferred Compensation Plan.</para>
    <para num="(g)" heading="Earnable compensation.">
      <para num="(1)" heading="Hybrid member.">“Earnable compensation” means the annual salary authorized for a hybrid member.</para>
      <para num="(2)" heading="Non-hybrid member.">“Earnable Compensation” means the actual pay received each payroll period (if any) by a non-hybrid member.</para>
      <para num="(3)" heading="Exclusions.">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.</para>
    </para>
    <para num="(h)" heading="Employee.">
      <para num="(1)" heading="In general.">“Employee” means any of the following, if in a job classification that requires at least 500 hours per year:<para num="(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;</para>
        <para num="(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</para>
        <para num="(iii)">any employee of the Enoch Pratt Free Library who is not eligible to participate in the Maryland State Retirement and Pension System.</para>
      </para>
      <para num="(2)" heading="Exclusions.">“Employee” does not include:<para num="(i)">any “elected official”, as defined in City Code &lt;cite data-path="|22|§17A|(2)"&gt;Article 22, § 17A(2)&lt;/cite&gt;, for purposes of membership in the Elected Officials’ Retirement System of the City of Baltimore;</para>
        <para num="(ii)">any “employee”, as defined in City Code &lt;cite data-path="|22|§30|(2)"&gt;Article 22, § 30(2)&lt;/cite&gt;, for purposes of membership in the Fire and Police Employees’ Retirement System of the City of Baltimore; or</para>
        <para num="(iii)">any “employee” of the Baltimore Museum of Art or the Walters Art Museum.</para>
      </para>
      <para num="(3)" heading="In case of doubt.">
        <para num="(i)">In all cases of doubt, the Board of Trustees determines who is an “employee” under &lt;cite data-path="|22A"&gt;this article&lt;/cite&gt;.</para>
        <para num="(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 &lt;cite data-path="|22A|§2-18"&gt;§ 2-18 {“Judicial and appellate review”} of this article&lt;/cite&gt;.</para>
      </para>
    </para>
    <para num="(i)" heading="Hybrid member.">“Hybrid member” means an employee who, under City Code &lt;cite data-path="|22|§9"&gt;Article 22, § 9&lt;/cite&gt;.1, has elected to become both a member of the Retirement Savings Plan and a Class D member of the Employees’ Retirement System.</para>
    <para num="(j)" />
    <para num="(k)" heading="IRC.">“IRC” means the Internal Revenue Code, as amended from time to time.</para>
    <para num="(l)" heading="Member.">
      <para num="(1)" heading="In general.">“Member” means an employee who is a member of the Retirement Savings Plan.</para>
      <para num="(2)" heading="Inclusions.">“Member” includes, except as otherwise specifically limited, any hybrid member or non-hybrid member of the Plan.</para>
    </para>
    <para num="(m)" heading="Military service.">“Military service” means “service in the uniformed services”, as that phrase is defined in 38 U.S.C. § 4303(13) or any successor law.</para>
    <para num="(n)" heading="Non-hybrid member.">“Non-hybrid member” means an employee who, under City Code &lt;cite data-path="|22|§9"&gt;Article 22, § 9&lt;/cite&gt;.1, has elected to become a member of the Retirement Savings Plan, but not a Class D member of the Employees’ Retirement System.</para>
    <para num="(o)" heading="Normal retirement age.">“Normal retirement age” means age 65.</para>
    <para num="(p)" heading="Other City retirement plan.">“Other City retirement plan” means:<para num="(1)">the Employees’ Retirement System of the City of Baltimore;</para>
      <para num="(2)">the Fire and Police Employees’ Retirement System of the City of Baltimore; or</para>
      <para num="(3)">the Elected Officials’ Retirement System of the City of Baltimore.</para>
    </para>
    <para num="(q)" heading="Participating employer; Employer.">“Participating employer” or “employer” means:<para num="(1)">the Mayor and City Council of Baltimore; and</para>
      <para num="(2)">the Baltimore City Public School System.</para>
    </para>
    <para num="(r)" heading="Plan Year.">“Plan Year&lt;strong&gt;” &lt;/strong&gt;means the 12-month period beginning on July 1 of each year and ending on June 30 of the following year, both dates inclusive.</para>
    <para num="(s)" heading="Retirement Savings Plan; Plan.">“Retirement Savings Plan” or “Plan” means the Retirement Savings Plan of the City of Baltimore established by &lt;cite data-path="|22A"&gt;this article&lt;/cite&gt;.</para>
    <para num="(t)" heading="Service.">“Service”, as applied to an employee’s service with a participating employer, has the meaning stated in &lt;cite data-path="|22A|§4-1"&gt;§ 4-1 {“ ‘Service’ defined”} of this article&lt;/cite&gt;.</para>
    <para num="(u)" heading="Trustee.">“Trustee” means a member of the Board of Trustees.</para>
    <para num="(v)" heading="USERRA.">“USERRA” means the Uniformed Services Employment and Reemployment Rights Act of 1994, as amended, 38 U.S.C. § 4301 &lt;em&gt;et seq&lt;/em&gt;.</para>
    <para num="(w)" heading="Value.">“Value”, as applied to a member’s account or sub-account, means the total value of that account or sub-account, as determined under &lt;cite data-path="|22A|§6-3|(b)"&gt;§ 6-3(b) {“Value of funds and accounts”} of this article&lt;/cite&gt;.</para>
    <para num="(x)" heading="Vested account.">“Vested account” means the aggregate of the following vested sub-accounts:<para num="(1)">a non-hybrid member’s Mandatory Employee Contribution Sub-Account;</para>
      <para num="(2)">a member’s Employer Contribution Sub-Account, if vested under &lt;cite data-path="|22A|§7-2"&gt;§ 7-2 {“Vesting: Employer Contribution Sub-Account”} of this article&lt;/cite&gt;; and</para>
      <para num="(3)">if applicable, a member’s Rollover Contribution Sub-Account.</para>
    </para>
    <annotation type="History">Ord. 14-216</annotation>
    <annotation type="History">Ord. 20-458</annotation>
    <annotation type="Editor's Notes">for the Code-wide standard definition of “includes” and “including”, see &lt;cite data-path="|general"&gt;City General Provisions Article&lt;/cite&gt;, &lt;cite data-path="|general|1|1|1-105"&gt;§ 1-105&lt;/cite&gt;.</annotation>
  </section>
</baltimore-city-law>
