This section applies only to Carroll County. Notwithstanding any other law, the Board of County Commissioners may not establish: a group insurance program to be offered to the county commissioners, in any year, that offers different benefits or a different county subsidy allowance than the group insurance program offered to full–time county employees for that year; or a defined benefit or defined contribution pension plan to be offered to the county commissioners that is separate from a defined benefit or defined contribution pension plan offered to full–time county employees. A county commissioner: each year may participate in the group insurance program offered to full–time county employees, and may receive the same county subsidy allowed to full–time county employees for that year; and each year may participate in a defined benefit or defined contribution pension plan offered to full–time county employees, but is not eligible for any employer matching contribution.