19 Del. Admin. Code § 2003-6.0 - Return to Work Post-retirement
6.1
Separation from service with the state: The IRS requires that
any retired employee contemplating reemployment with the State shall have a
separation from service from the State for a period of at least six (6) months,
if the employee is under the age of 65.
6.2
No 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.
6.3
Direct 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.
6.4
Indirect
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. §
5502.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.