Ch. 430

LAWS OF MARYLAND

3.  BE PAID BY THE STATE OR OTHER APPROVED
EMPLOYER FROM THE SAME SOURCE OF FUNDS USED IN PAYING
COMPENSATION TO THE MEMBER; AND

4.  BE TREATED FOR ALL PURPOSES OF THIS
ARTICLE IN THE SAME MANNER AND TO THE SAME EXTENT AS
CONTRIBUTIONS MADE BY A MEMBER PRIOR TO JANUARY 1, 1989.

57.

(b) (1) (I) Each judge covered by the plan shall contribute
to the fund an amount equal to six percent of his compensation,
to be deducted from his compensation each pay period until he has
served as a judge for 16 years. He shall make no contribution
thereafter.

(II)  AFTER JANUARY 1, 1989, THE STATE SHALL
PICK UP THE CONTRIBUTIONS REQUIRED UNDER ITEM (I) OF THIS
PARAGRAPH FOR SERVICE RENDERED BY THE JUDGE FROM JANUARY 1, 1989.

(III)  THE CONTRIBUTIONS PICKED UP UNDER ITEM
(II) OF THIS PARAGRAPH SHALL:

1.  BE TREATED AS EMPLOYER CONTRIBUTIONS
IN DETERMINING TAX TREATMENT UNDER SECTION 414(H)(2) OF THE
INTERNAL REVENUE CODE, AS AMENDED;

2.  BE IMPLEMENTED BY A REDUCTION, EQUAL
TO THE AMOUNT OF THE PICKUP, OF THE COMPENSATION OF EACH JUDGE
REQUIRED TO MAKE CONTRIBUTIONS UNDER THIS SUBSECTION AND MAY NOT
BE INCLUDED AS GROSS INCOME OF THE JUDGE UNTIL THE PICKUP AMOUNTS
ARE DISTRIBUTED OR MADE AVAILABLE TO THE JUDGE;

3.  BE PAID BY THE STATE FROM THE SAME
SOURCE OF FUNDS USED IN PAYING COMPENSATION TO THE JUDGE; AND

4.  BE TREATED FOR ALL PURPOSES OF THIS
ARTICLE IN THE SAME MANNER AND TO THE SAME EXTENT AS
CONTRIBUTIONS MADE BY A JUDGE PRIOR TO JANUARY 1, 1989.

81.

In this subtitle the following words have the meanings
indicated unless the context requires otherwise:

(13) "Accumulated contributions" means the sum of
all [the amounts deducted from the compensation of a member and]
REGULAR CONTRIBUTIONS OF A MEMBER AND PICKUP CONTRIBUTIONS OF A
MEMBER, PROVIDED FOR IN § 89(1)(F) OF THIS ARTICLE, THAT ARE
credited to [his] THE MEMBER'S individual account in the Annuity
Savings Fund together with regular interest thereon as provided
in § 89 of this article.

- 3204 -