Law Enforcement Officers’ Pension System
Benefits HandbookLaw Enforcement Officers’ Pension System
Benefits HandbookLaw Enforcement Officers’ Pension SystemPrepared byThe Maryland State Retirement Agency120 East Baltimore StreetBaltimore, Maryland 21202-6700410-625-55551-800-492-5909Revised October 2020
Message from the Board of TrusteesThis booklet provides detailed information on the features and benefits of your retirement plan. Eventhough, as a member of the Law Enforcement Officers’ Pension System, you are probably somewhatfamiliar with your benefits, this book explains them in everyday language. Major topics addressed are: Who is eligible for membership When membership ends How your benefits are funded How you earn service credit What benefits are provided What the eligibility requirements for the different benefits are How to calculate benefit income How to file for benefits What you need to know after retiring Where to get help with your retirement questionsThe benefits described in this book are valuable to you and your family — not only when you retire, butnow, while you work. We encourage you to use this booklet throughout your career and to contact theRetirement Agency if you need assistance. Please note, however, that this booklet provides only asummary of the features and benefits of your pension plan. Pension provisions summarized in thisdocument are set forth in the State Personnel and Pensions Article of the Annotated Code of Marylandand Title 22 of the Code of Maryland Regulations. If there are any questions of interpretation, theprovisions of the State Personnel and Pensions Article and regulations will control to resolve them.Throughout your career it’s wise to take an active interest in your retirement plan. That’s why theRetirement Agency offers a number of resources to keep you informed of benefit matters affecting younow and in the future. You may access your account online by using the mySRPS secure accessparticipant portal. Please see our website at sra.maryland.gov for more information. The RetirementAgency creates an annual Personal Statement of Benefits for you each fall, and publishes newsletters, TheMentor for members and the Retiree News & Notes for retirees. You may also reach a retirement benefitsspecialist at 410-625-5555 or toll-free at 1-800-492-5909 with any questions you have.You should also be aware of other benefits, such as health insurance, which may continue through youremployer after you retire. Contact your personnel office for more information.Each of you has our very best wishes for a successful career.
Table of Contents1. Membership in the Law EnforcementOfficers’ Pension SystemEligibility . 1Enrollment . 2Designating Your Beneficiaries . 3Qualifying Leave of Absence . 3Terminating Membership. 4Questions to Ask BeforeLeaving Employment . 42. Funding Your BenefitsMember Contributions . 5Employer Contributions . 5Employer Pick-Up Contributions. 5System Investments . 5Supplemental Retirement Contributions . 63. How You Earn or Accrue Service CreditMembership Credit . 7Claimed Credit . 8Purchased Credit . 10Unused Sick Leave . 124. Your BenefitsDeath Benefits . 14Disability Benefits . 15Retirement Benefits . 18Service Retirement . 19Retirement Allowance . 19Applying for a Service Retirement . 215. Calculating Your BenefitsKey Elements of the Benefit Formula. 22Assumptions Used in Sample Calculations . 22Normal Service Retirement. 22Ordinary Disability . 23Accidental Disability . 246. Preparing for RetirementRetirement Checklist . 25Retirement Forms. 26Filing Checklist . 267. Deferred Retirement Option Program(DROP)Eligibility . 27Enrollment in DROP . 27Unused Sick Leave . 28Effective Date of DROP . 28Length of DROP Participation. 28Participation in DROP . 28DROP Benefits . 28Termination from DROP . 29Payment of DROP Account Balance . 29Payment of Monthly Retirement Allowance . 298. After You Retire and During RetirementReemployment . 30Earnings Limitation . 31Suspension of Disability Retirement . 31Cost-of-Living Adjustments . 32Method of Payment . 33Address Changes . 33Tax Reporting . 33Garnishment of Pension Benefits . 33Voluntary Deductions From Your RetirementAllowance . 33Retiree Health Benefits . 339. SRPS ResourcesmySRPS . 35Automated Phone System . 35Office Visits . 35Inquiries by Letter or Email. 35Newsletters . 35Personal Statement of Benefits . 36Seminars . 36Your Retirement Coordinator . 36Internet . 36Confidentiality . 36Conflicts. 37Glossary of Terms . 38October 2020 This booklet provides a summary of the features and benefits of your pension plan as ofthe publication date. Pension provisions outlined in this document are set forth in the State Personnel andPensions Article of the Annotated Code of Maryland and Title 22 of the Code of Maryland Regulations.If there are any questions of interpretation, the provisions of the State Personnel and Pensions Article andregulations will control to resolve them.
1. Membership in the Law Enforcement Officers’ Pension SystemThe Law Enforcement Officers’ Pension System was established in 1990. Membership in the LawEnforcement Officers’ Pension System is available to eligible state employees and employees of countyand municipal employers who have elected to participate in the Law Enforcement Officers’ PensionSystem.EligibilityIf you are a permanent employee in a position as described below, you are automatically a member of theLaw Enforcement Officers’ Pension System:1) an employee of the Department of Natural Resources commissioned by the Secretary of NaturalResources as: A Natural Resources police officer; A law enforcement officer, other than a Natural Resources police officer;2) a law enforcement officer employed by the Field Enforcement Bureau;3) a member of the Maryland Transportation Authority Police Force who has the powers granted toa police officer under § 4-208 of the Transportation Article;4) a deputy sheriff employed by the Baltimore City Sheriff’s Department;5) a member of the University System of Maryland Police Force who has the powers granted to apolice officer under § 13-601 of the Education Article;6) a law enforcement officer or firefighter employed by a participating governmental unit that on orafter July 1, 1999, elected to participate in the Law Enforcement Officers’ Pension System;7) the State Fire Marshal or a Deputy State Fire Marshal;8) a member of the Morgan State University Police Force who has the powers granted to a policeofficer under §14-106 of the Education Article;9) a member of the BWI Airport Fire and Rescue Department;10) a member of the Maryland Capitol Police of the Department of General Services who has thepowers granted to a police officer under §4-605 of the State Finance and Procurement Article;11) an employee of the Department of Health commissioned by the Secretary of Health as a Healthpolice officer;12) an employee of the Motor Vehicle Administration commissioned by the Secretary ofTransportation as a Motor Vehicle Administration police officer;13) a firefighter or law enforcement officer for the Martin State Airport employed by the MilitaryDepartment;14) a Police officer employed by the Division of Rehabilitation Services in the Department ofEducation, certified in accordance with the Maryland Police and Correctional TrainingCommissions;15) an eligible firefighter or paramedic employed by the Salisbury Fire Department;16) an aviator employed by the Department of State Police to operate an aircraft for the StateEmergency Medical System;17) a member of the Maryland Transit Administration Police Force who has the powers granted to apolice officer under §7-207 of the Transportation Article;18) an individual who is elected or appointed as the Baltimore City Sheriff and who does not elect tojoin the Employees’ Pension System by submitting an application within 6 months of beginningservice as the Baltimore City Sheriff;19) a member of the Department of Public Safety and Correctional Services Intelligence andInvestigative Division who has the powers granted to a police officer under § 10-701 of theCorrectional Services Article;20) a police officer employed by the Baltimore City Community College who has the powers grantedto a police officer under §16-513 of the Education Article; or1
21) an employee of the Warrant Apprehension Unit of the Division of Parole and Probation in theDepartment of Public Safety and Correctional Services who has the powers granted to a peaceofficer or police officer under §6-106 of the Correctional Services Act.Exceptions: The following employees not members of the Law Enforcement Officers’ Pension System:1) a Maryland Transportation Authority police officer who transferred from the Employees’Retirement System to the Employees’ Pension System on or after December 1, 1996;2) a deputy sheriff employed by the Baltimore City Sheriff’s Department who transferred from theEmployees’ Retirement System to the Employees’ Pension System on or after December 1, 1996;3) a member of the University System of Maryland Police Force who transferred from theEmployees’ Retirement System to the Employees’ Pension System on or after December 1, 1997;4) a law enforcement officer or firefighter employed by a participating governmental unit whotransferred from the Employees’ Retirement System to the Employees’ Pension System on orafter December 1, 1997;5) a Maryland Port Administration police officer who transferred from the Employees’ RetirementSystem to the Employees’ Pension System on or after December 1, 1997;6) a State Fire Marshal or Deputy Fire Marshal who transferred from the Employees’ RetirementSystem to the Employees’ Pension System on or after December 1, 1996;7) a member of the Morgan State University Police Force who transferred from the Employees’Retirement System to the Employees’ Pension System on or after December 1, 1997;8) a member of the BWI Airport Fire and Rescue Department who transferred from the Employees’Retirement System to the Employees’ Pension System on or after April 1, 1998;9) a member of the Maryland Capitol Police of the Department of General Services, MarylandDepartment of Health, or Motor Vehicle Administration who transferred from the Employees’Retirement System to the Employees’ Pension System on or after April 1, 1998;10) a firefighter or law enforcement officer for the Martin State Airport employed by the MilitaryDepartment who transferred from the Employees’ Retirement System to the Employees’ PensionSystem on or after April 1, 1998;11) a police officer employed by the Division of Rehabilitation Services in the Department ofEducation who:a. is certified in accordance with the Maryland Police and Correctional TrainingCommissions; andb. transferred from the Employees’ Retirement System to the Employees’ Pension Systemon or after April 1, 1998;12) a firefighter or paramedic employed by the Salisbury Fire Department who transferred from theEmployees’ Retirement System to the Employees’ Pension System on or after April 1, 1998;13) an aviator employed by the Department of State Police to operate an aircraft for the StateEmergency Medical System who transferred from the Employees’ Retirement System to theEmployees’ Pension System on or after April 1, 1998 or14) a police officer employed by the Baltimore City Community College who transferred from theEmployees’ Retirement System to the Employees’ Pension System on or after December 1, 1996.EnrollmentWhen you are first hired, you will be asked to complete and submit to the Retirement Agency anApplication for Membership (Form 1) and to provide a document to verify your date of birth. The Form 1provides the Retirement Agency with the basic information needed to create your membership record.The most common documents you can provide to verify your date of birth are a copy of your birthcertificate or a copy of your valid driver’s license.2
Designating Your BeneficiariesYou are also strongly encouraged to complete and submit a Designation of Beneficiary (Form 4),although it is not necessary for your enrollment. The Form 4 allows you to designate the individual orindividuals who will receive the appropriate benefit should you die before you retire or withdraw. Note:Your spouse, disabled children, children under 26, or your dependent parent may be entitled to a specialsurvivor benefit even if they are not designated as your beneficiary (see “Survivor Benefits” section formore information).You may designate both primary and contingent beneficiaries during your membership.Primary Beneficiary: This is your first choice for the individual(s) whom you designate to receivedeath benefits in the event of your death.Contingent Beneficiary: The individual(s) whom you designate to receive death benefits if all of yourdesignated primary beneficiaries pre-decease you.It is also very important that the beneficiaries you have on file with the Retirement Agency be keptcurrent to reflect any changes in your life. Common reasons for changing beneficiaries include a changein marital status, the arrival of a new family member, or the death of one of your current beneficiaries.Members may update their beneficiary designation at any time using the mySRPS secure member portal.Members and retirees also may update their beneficiary designation at any time by completing a newDesignation of Beneficiary (Form 4), available through your personnel office or the Retirement Agency’swebsite, sra.maryland.gov. Your new designation goes into effect as soon as the Retirement Agencyreceives it.Qualifying Leave of AbsenceAt some time in your career, you may need to take an unpaid leave of absence, which may affect yourservice credit accrual. If your employer approves your leave of absence, you may qualify to purchaseeligibility service credit for the following specific types of qualifying leave: Personal illness Birth or legal adoption of a child Temporary assignment with another governmental employer StudyOnly the types of leave listed here qualify. If you take an unpaid leave of absence for reasons other thanthose noted, your active membership ceases during the leave, and your accrued service credit may beaffected.Filing for a Qualifying Leave of AbsenceIt’s extremely important that you properly file for a qualifying leave of absence. Proper filing ensures thatif you die while on an approved qualifying leave, your pre-retirement death benefits remain in effect.Proper filing also makes you eligible to purchase the leave period later if you wish to add to your servicecredit.Before your leave of absence begins you must file a Qualified Leave of Absence Request Or Notificationof Military Service Entry (Form 46) with the Retirement Agency, as well as any forms your employerrequires. Your employer must also certify that the leave has been approved for one of the reasonsspecified above.3
Purchasing credit from a Qualifying Leave of AbsenceMembers must pay member contributions missed during an approved qualifying leave of absence, plusregular interest on the contributions compounded annually to the date of payment, to be eligible to receiveservice credit for the leave period. You must file a Request to Purchase Previous Service (Form 26). Youmay purchase the time you were on an approved qualifying leave of absence at any time duringemployment or, if you separate from employment, within 60 days after the leave of absence expires.Terminating MembershipYour membership ends if you: are separated from employment for more than four years, withdraw your accumulated contributions, become a retiree, elect to participate in the Deferred Retirement Option Program, or die.Questions to Ask Before Leaving EmploymentIf you leave your job before retirement, it’s important to review your Law Enforcement Officers’ PensionSystem benefits before departing. If you answer “yes” to any of the following questions, you may beeligible for benefits now or in the future. Check with your personnel office or contact the RetirementAgency before your last day of employment.Am I vested? (See “Vested Benefits”) YES NODo I qualify for normal service retirement?(See “Service Retirement”) YES NODo I qualify to participate in the Deferred Option Retirement Program (DROP)? YES(See “DROP Eligibility”)Do I qualify to apply for disability? (See “Disability Benefits”) YES NO NOIMPORTANT: If you believe you are eligible to apply for a disability benefit, please contact theRetirement Agency immediately.Have I checked with my personnel office regarding the impact that terminating membership might haveon other benefits offered through my employer such as health insurance? YES NO4
2. Funding Your BenefitsMember ContributionsThe Law Enforcement Officers’ Pension System is contributory for all members. Your payment is calledyour member contribution and is automatically deducted from your paycheck and sent to the RetirementAgency by your employer. You are required to contribute 7% of your earnable compensation to help fundyour benefits. Effective on July 1, 2020 once you have earned 32 years and six months (390 months) ofcreditable service your required member contributions stop.Member contributions earn 5% regular interest each year, compounded annually, until you retire orwithdraw your accumulated contributions, or your membership ends and you have not vested (see“Vested Benefits”). Upon leaving employment, and if you are not employed by any other employer thatparticipates in the State Retirement and Pension System (“SRPS”), you may request to withdraw thebalance of your member contributions and interest from the SRPS and either have this money paiddirectly to you or rolled over to another qualified retirement plan. However, if you withdraw youra
Benefits Handbook Law Enforcement Officers’ Pension System Prepared by The Maryland State Retirement Agency 120 East Baltimore Street Baltimore, Maryland 21202-6700 410-625-5555 1-800-492-5909 Revised October 2020
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