{"data":{"id":"us-md/md.-code-state-personnel-and-pensions-32-101","jurisdiction":"us-md","citation":"Md. Code, State Personnel and Pensions § 32–101","heading":"","body":"(a) In this title the following words have the meanings indicated.\n(b) (1) “Eligible employee” means a member of the Employees’ Pension System or the Employees’ Retirement System who is subject to Selection C (Combination Formula) as provided in § 22-221 of this article, other than:\n(i) an employee of a participating governmental unit or a former participating governmental unit that has withdrawn; or\n(ii) a member of the Employees’ Pension System who transferred from the Employees’ Retirement System after April 1, 1998.\n(2) “Eligible employee” includes:\n(i) a member of the Employees’ Pension System who contributes to a State supplemental plan authorized by an employing institution as defined in § 30-101 of this article; or\n(ii) a member of the Employees’ Pension System who is an employee of the Northeast Maryland Waste Disposal Authority.\n(c) “Optional Defined Contribution System” means the system established under § 32-201 of this title.\n(d) “Participating employee” means an eligible employee who participates in the Optional Defined Contribution System.\n(e) (1) “State supplemental plan” means a plan qualified under the Internal Revenue Code and:\n(i) administered by the Supplemental Board; or\n(ii) authorized for eligible employees by an employing institution as defined in § 30-101 of this article.\n(2) “State supplemental plan” includes:\n(i) a salary reduction plan qualified under § 401(k) of the Internal Revenue Code;\n(ii) a tax sheltered annuity plan qualified under § 403(b) of the Internal Revenue Code;\n(iii) a deferred compensation plan qualified under § 457 of the Internal Revenue Code; or\n(iv) a plan qualified under § 401(a) of the Internal Revenue Code.\n(f) “Supplemental Board” means the State Board of Trustees of the Maryland State Employees Supplemental Retirement Plans established under § 35–201 of this article.","path":["Article - State Personnel and Pensions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gsp\u0026section=32-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:07Z","sha256":"b0c3d66ead54ae44f8d480524587964c0381ae05c2cbcdf547a482577cf8278f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-state-personnel-and-pensions-31-306","next":"us-md/md.-code-state-personnel-and-pensions-32-201"},"notice":"GroundRules: Original legal text. Not legal advice."}