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The following words and phrases, unless a different meaning is plainly required by the context, shall have the following meanings:
BOARD — Officers and Employees Retirement Board.
BOARD ADMINISTRATOR — The position designated by the Board to act on behalf of the Board in matters of day-to-day administration of the plan.
CITY — The City of Reading, Pennsylvania.
CODE — The United States Internal Revenue Code, as amended, including reference, where applicable, to regulations and other guidance issued by the United States Department of Treasury and the Commissioner of the Internal Revenue Service.
EMPLOYEE — A person employed by the City.
FUND — Officers and Employees Retirement Fund.
OFFICER — A person elected or appointed to City service.
MEMBER — A current or former employee or officer of the City who is elected or appointed to the staff of the City, for the first time prior to January 1, 1988, and excluding for such period of time those individuals who are concurrently eligible to accrue benefits under the City's Police Pension Fund or Fireman's Pension Fund.
PERSON — An officer or employee of the City.
PLAN (or SYSTEM) — The Officers and Employee Retirement Plan.
QUALIFIED MILITARY SERVICE — Any service in the uniformed services (as defined in Chapter 3 of Title 38, United States Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service.
SALARY, WAGES, PAY or COMPENSATION — Pickup contributions plus remuneration received as a City employee excluding refunds for expenses, contingency and accountable expense allowances and excluding severance payments or payments for unused vacation or unused sick leave or comp time that is paid upon termination. Salary, wages, pay or compensation includes amounts excluded from income pursuant to a member's election under a cash or deferred compensation arrangement described in Sections 401(k) of the Code, an eligible deferred compensation plan described in Section 457(b) of the Code, a cafeteria plan described in Section 125 of the Code, and, effective January 1, 1998, a qualified transportation fringe benefit plan under Section 132(f) of the Code. Notwithstanding the preceding, the annual salary, wages, pay, or compensation of a member shall be limited as set forth in Section 401(a)(17) of the Code [as adjusted annually pursuant to Section 401(a)(17)(B) of the Code and announcement by the Internal Revenue Service; for 2011, $245,000]. Salary, wages, pay or compensation for any prior year shall be subject to the limitations set forth in Appendix A, A-1. 5 If salary, wages, pay or compensation for any prior determination period is taken into account in determining a member's benefits for the current year, the salary, wages, pay or compensation for such prior determination period is subject to the applicable annual compensation limit in effect for that prior period.
SPOUSE — The spouse of a member, as determined under law of the Commonwealth of Pennsylvania. Effective for designations made after December 31, 2006, a member may designate his/her spouse to be the beneficiary of the member's pension, regardless of the date of the marriage.
5. Editor's Note: Appendix A is included at the end of this chapter.