§ 5-1-101. Definitions.
   In this article, the following words have the meanings indicated.
      (1)   "Accrued benefit" means a benefit earned by employment to a certain date based on annual basic pay and credited service determined as of that date expressed in the form of an annual benefit commencing at normal retirement date and payable in the normal form of payment for the plan.
      (2)   "Accumulated contributions" means the sum of all contributions made by a participant through payroll deductions and otherwise under a plan, credited to a participant's retirement account, plus credited interest.
      (3)   "Active participant" means a participant who is currently making contributions to a plan or who is a tier two participant currently accruing a benefit in the Employees' Retirement Plan and the term includes a participant on an authorized leave of absence without pay of not more than one year.
      (4)   "Active vested participant" means an active participant who has met the requirements for vesting under a plan.
      (5)   "Actual plan service" means the total time of employment with an employer as a participant in a plan as provided in § 5-1-206 and the term includes (i) the total time of employment with an employer as a participant in a plan that is transferred between County plans under § 5-1-202 and (ii) credited in-plan military service.
      (6)   "Actuarially equivalent" means as to any amount, an equivalent amount, determined in accordance with the actuarial assumptions specified in this article. Notwithstanding any other provision in this article to the contrary, the mortality table used for purposes of adjusting any benefit or limitation under § 415(b)(2)(B), (C), or (D) of the Internal Revenue Code, as provided in § 5-1-403 of this article, shall be the mortality table prescribed in § 415(b)(2)(E)(v) of the Internal Revenue Code.
      (7)   "Annual basic pay" means the employee's annual salary for an employee paid on a salary pay scale; the rate of hourly pay multiplied by 2,080 hours for a full-time employee paid on an hourly pay scale; and the rate of hourly pay multiplied by scheduled hours for a part-time employee paid on an hourly pay scale. "Annual basic pay" includes earnings that have been reduced under the County's Deferred Compensation Plan under § 457 of the Internal Revenue Code and under any other statutory fringe benefit program sponsored by an employer and permitted by the Internal Revenue Code.
      (8)   "Beneficiary" means one or more persons designated by a participant eligible to receive benefits in the event of the participant's death.
      (9)   "Board" means, unless the context indicates otherwise, the Board of Trustees of the Anne Arundel County Retirement and Pension System.
      (10)   "Credited in-plan military service" means a participant's military service after becoming a participant in a plan that is countable as actual plan service.
      (11)   "Credited interest" means the monthly interest that accrues on a participant's contribution from the first January after the date the contribution was made through the month preceding the payment of any contributions to the participant.
      (12)   "Credited pre-plan military service" means a participant's military service before becoming a participant in a plan that is countable as credited service.
      (13)   "Credited service" means a period of service that is recognized for purposes of determining the entitlement to a benefit or calculating the amount of a benefit under this article and the term includes, subject to the provisions of § 5-1-205(a), the following types of service: actual plan service; credited pre- plan military service; disability leave service; purchased service; and transferred service.
      (14)   "Disability leave service" means a participant's accrued unused disability leave that is countable as credited service.
      (15)   "Disability retirement date" means the effective date on which a participant is determined to be eligible for a disability retirement pension under a plan.
      (16)   "Disabled participant" means a participant who meets the requirements for a disability retirement pension under a plan.
      (17)   "Early retirement date" means the date on which a participant is eligible for an early retirement pension as established in a plan.
      (18)   "Early retirement pension" means the reduced amount of a participant's normal retirement pension, payable at an early retirement date.
      (19)   "Early retirement reduction factor" means a factor used to reduce a normal retirement pension.
      (20)   "Employee" means an individual who is employed by an employer.
      (21)   "Employer" means the County and, when applicable, any agency whose employees are participants in a plan.
      (22)   "Final average basic pay" means the average of a participant's three highest annual basic pays as of the anniversary date of the date of termination unless one or more of the participant's annual basic pays was reduced because of an involuntary transfer of the participant to a position with a lower salary or hourly rate of pay on performance or disciplinary grounds. If one or more of the participant's annual basic pays was reduced because of an involuntary transfer or movement of the participant to a position with a lower salary or hourly rate of pay on performance or disciplinary grounds, the participant's final average basic pay shall mean the average of a participant's three highest annual basic pays of the participant's last five annual basic pays, with the last five annual basic pays consisting of the participant's annual basic pay on the participant's date of termination and the last four anniversary dates of the date of termination before the date of termination.
      (23)   "Internal Revenue Code" means the Internal Revenue Code of 1986 and any subsequent amendments.
      (24)   "Military service" means induction into the Armed Forces of the United States, as defined in 10 U.S.C. § 101(A)(4), for training and service under the Selective Service Training and Service Act of 1940 or a subsequent act of a similar nature; enlistment into the Armed Forces of the United States as defined in 10 U.S.C. § 101(A)(4); or membership in a reserve component of the Armed Forces of the United States, as defined in 10 U.S.C. § 101(A)(4), on active duty or ordered or assigned to active duty.
      (25)   "Normal retirement date" means the date on which a participant is eligible for a normal retirement pension as established in a plan.
      (26)   "Normal retirement pension" means a full unreduced accrued benefit payable at a normal retirement date.
      (27)   "Participant" means, as the context requires, an employee who is covered under a plan or a former employee who is entitled to a benefit under a plan.
      (28)   "Pension fund" means, as the context requires, the assets of the pension fund of the Employees' Retirement Plan; the pension fund of the Fire Service Retirement Plan; the pension fund of the Police Service Retirement Plan; or the pension fund of the Detention Officers' and Deputy Sheriffs' Retirement Plan.
      (29)   "Plan" means, as the context requires, the Employees' Retirement Plan; the Retirement Plan for Appointed and Elected Officials; the Fire Service Retirement Plan; the Police Service Retirement Plan; or the Detention Officers' and Deputy Sheriffs' Retirement Plan.
      (30)   "Plan year" means a calendar year.
      (31)   "Purchased service" means service purchased by a participant that is countable as credited service.
      (32)   "Qualified domestic relations order" means a qualified domestic relations order as defined in § 414(p)(1)(A) of the Internal Revenue Code.
      (33)   "Retired participant" means a participant who is receiving a retirement pension under a plan.
      (34)   "Terminated vested participant" means a participant who has terminated service, having met the requirements for vesting under a plan, and has not elected to withdraw accumulated contributions.
      (35)   "Transferred service" means service that is permitted to be transferred under State law from a retirement or pension plan of the State or a political subdivision of the State other than the County that is countable as credited service, but the term does not include inter-plan transfers between County plans under § 5-1-202.
      (36)   "Vesting" means the accrual by a participant of a right to the benefits of a plan.
(1985 Code, Art. 7, § 1-101) (Bill No. 90-01; Bill No. 23-04; Bill No. 66-05; Bill No. 92-08; Bill No. 98-12)