As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1983, c. 791, §2 (NEW).]
1. Employee. “Employee” means any person whether appointed, elected or under contract, providing services for the State, county, municipality or other political subdivision, for which compensation is paid.

[PL 1983, c. 791, §2 (NEW).]

Terms Used In Maine Revised Statutes Title 5 Sec. 891

  • Contract: A legal written agreement that becomes binding when signed.
  • Employee: means any person whether appointed, elected or under contract, providing services for the State, county, municipality or other political subdivision, for which compensation is paid. See Maine Revised Statutes Title 5 Sec. 891
  • Individual retirement account: means an individual retirement account that is in compliance with the United States Internal Revenue Code. See Maine Revised Statutes Title 5 Sec. 891
  • Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. See Maine Revised Statutes Title 1 Sec. 72
  • Simplified employee pension plan: means a simplified employee pension plan that is in compliance with the provisions of the United States Internal Revenue Code of 1954, as amended, as these provisions relate to simplified employee pension plans. See Maine Revised Statutes Title 5 Sec. 891
  • United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
2. Individual retirement account. “Individual retirement account” means an individual retirement account that is in compliance with the United States Internal Revenue Code.

[PL 1983, c. 791, §2 (NEW).]

3. Simplified employee pension plan. “Simplified employee pension plan” means a simplified employee pension plan that is in compliance with the provisions of the United States Internal Revenue Code of 1954, as amended, as these provisions relate to simplified employee pension plans.

[PL 1983, c. 791, §2 (NEW).]

SECTION HISTORY

PL 1983, c. 791, §2 (NEW).