US Lawyer Database

Section 10-905 – Definitions

    (a)    In this Part II of this subtitle the following words have the meanings indicated.     (a–1)    “Annuity, sick pay, or retirement distribution” means:         (1)    an annuity or sick pay payment described in § 3402(o) of the Internal Revenue Code; or         (2)    a designated distribution as defined in § 3405(e) of the Internal Revenue Code other than an eligible rollover […]