# State Personnel and Pensions (GSP)

## Title 20. Definitions and General Provisions

### Subtitle 2. General Provisions

#### Section 20-207

(a) This section does not apply to an individual who is a member of a State system on or before June 30, 1996.

(b) Notwithstanding any other provision of law, for plan years beginning on or after July 1, 1996, the annual compensation that may be taken into account when determining the retirement allowance payable to a member of a State system may not exceed the compensation limit under Sec. 401(a)(17)(B) of the Internal Revenue Code and regulations adopted thereunder.

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Md. Code Ann., State Pers. & Pens. (as displayed at mgaleg.maryland.gov, October 16, 2026)