Delaware Laws - Title 29 State Government
Sec. 6052. Definitions.

Sec. 6052. Definitions. (15852)(1-click HTML)

As used in this chapter: (15853)

(1) "Deferred compensation" means income earned as a public officer or employee of the State which, pursuant to a written agreement between the State and the employee, is set aside for retirement purposes. (15854)

(2) "Deferred compensation program" means such plan or plans of deferred compensation as may be adopted by the Deferred Compensation Council. (15855)

(3) "Employee" means an individual who is employed by the State, including elected or appointed officials, and who receives compensation wholly or in part directly from the State Treasury or from the Treasury through an agency within the State that is wholly or in part supported by the State. Individuals hired on a temporary basis or as consultants shall not qualify as employees. (15856)

(4) "Qualified participant" is defined as an employee of the State, including school districts, who has deferred compensation under the provisions of this chapter and satisfies either of the following conditions: (15857)

a. Employee must be enrolled in the deferred compensation program for no less than 6 consecutive months immediately preceding receipt of the match; (15858)

b. Employee has deferred the maximum allowable by the Internal Revenue Service within the 6 months preceding receipt of the match. (15859)

(60 Del. Laws, c. 146, Sec. 1; 72 Del. Laws, c. 488, Sec. 1.) (15860)


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