Maine Revised Statutes
Me. Rev. Stat. tit. 5, § 18200 (2026)
Name, establishment and purpose
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There is established the Participating Local District Retirement Program as a governmental qualified defined benefit plan pursuant to Sections 401(a) and 414(d) of the Internal Revenue Code and such other provisions of the Internal Revenue Code and United States Treasury regulations and other guidance as are applicable, which has the powers and privileges of a corporation.
[PL 2009, c. 474, §26 (AMD).]
The purpose of the Participating Local District Retirement Program is to provide retirement allowances and other benefits under this chapter for employees of participating local districts.
[PL 2007, c. 491, §181 (NEW).]
SECTION HISTORY
PL 2007, c. 491, §181 (NEW). PL 2009, c. 474, §26 (AMD).
Notes of Decisions
Cited in 1
case, 2015–2015 · leading case: Pelletier v. Lewiston Auburn Water Pollution Control Auth., No. CUMcv-14-336 (Me. Super. Ct June 30, 2015).
Pelletier v. Lewiston Auburn Water Pollution Control Auth., No. CUMcv-14-336 (Me. Super. Ct June 30, 2015). “" 5 M.R.S. § 18200. Thus, the explicit intent of the program is to benefit employees like Mr.”
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