# State Personnel and Pensions (GSP)

## Title 21. State Retirement and Pension System

### Subtitle 6. Eligible Rollover Distributions

#### Section 21-603

The Board of Trustees shall adopt regulations that are necessary to carry out this subtitle and that are consistent with the requirements of Sec. 401(a)(31) and any other applicable sections of the Internal Revenue Code and the regulations under those sections.

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