# State Personnel and Pensions (GSP)

## Title 20. Definitions and General Provisions

### Subtitle 2. General Provisions

#### Section 20-209

(a) In conformity with Sec. 401(a)(8) of the Internal Revenue Code, any forfeiture of benefits by a member or former member of the several systems may not be used by the Board of Trustees to pay benefit increases.

(b) Any forfeiture of benefits by a member shall be used to reduce employer contributions.

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