Ch. 779

LAWS OF MARYLAND

(6)  He served under an appointment which required
later election or confirmation, and was not elected or confirmed
at or within the time provided for election or confirmation; or

(7)  He served a term which has expired, and he was
not reappointed; or

(8)  His office is abolished.

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 OR OTHER
APPROVED EMPLOYER 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 OR OTHER APPROVED
EMPLOYER 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.

(2)  The fund shall be the fund in which all reserves
for the payment of all allowances and other benefits shall be
accumulated and from which shall be paid all benefits payable
under the contributory plan for judges.

(3)  The total amount payable to the fund in each year
after the first year following the date of establishment may not
be less than the sum of the rates percent known as the normal
contribution rate and the accrued liability contribution rate, of
the total compensation earnable by all members during the

- 4246 -