19 Del. Admin. Code § 2005-7.0

Current through Register Vol. 28, No. 7, January 1, 2025
Section 2005-7.0 - Return to work post-retirement
7.1Definitions:
7.1.1 "Gubernatorial appointment" as used in 29 Del.C. § 5552 (2), means an official appointed directly by the Governor and confirmed by the Senate.
7.1.2 "Temporary employee" in 29 Del.C. § 5551 (3), means an employee who is not employed on a "full time or annual basis" or as a "regular part time" employee.
7.2Separation from service with the employer: The IRS requires that any retired employee contemplating reemployment with the employer shall have a separation from service from the employer for a period of at least six (6) months, if the employee is under the age of 65.
7.3No pre-arranged agreement to reemploy: Individuals and their employers shall certify, at the time of retirement, that there has been no preexisting Plan between the individual and the employer to return to work with an employer participating in the Plan after such retirement, in a manner as required by the Board.
7.4Direct employment: Any individual under the age of 65 who contracts directly with an employer participating in the Plan shall jointly certify, in a manner prescribed by the Board, that there has been at least a six (6) month separation of service.
7.5Indirect employment: Any individual under the age of 65 who is employed by or through any private enterprise that has a contract with an employer participating in the Plan shall jointly certify in a manner prescribed by the Board, that such employment is in compliance with 29 Del.C. § 5552.

19 Del. Admin. Code § 2005-7.0

25 DE Reg. 272 (9/1/2021) (final)