(a) The County Executive must establish a severance pay plan in Executive Regulations under method (2). The plan must qualify as a severance pay plan under Section 457 of the Internal Revenue Code.
(b) The Chief Administrative Officer must administer the severance pay plan. Any employee denied severance pay due under this Section may appeal to the Merit System Protection Board. The Merit System Protection Board may overturn a denial of severance pay only if the denial was arbitrary and capricious. (1994 L.M.C., ch. 13, § 2.)
Editor's note-Section 3 of 1994 L.M.C., ch. 13 reads as follows:
"Sec. 3. Transition.
(a) The initial plan year for the retirement savings plan is from October 1, 1994 to December 31, 1994.
(b) The Chief Administrative Officer's first annual report on the status of the retirement savings plan under Section 33-122(h) must be submitted by March 1, 1995.''
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