# State Personnel and Pensions (GSP)

## Title 21. State Retirement and Pension System

### Subtitle 6. Eligible Rollover Distributions

#### Section 21-604

Within a reasonable time before making an eligible rollover distribution, the Board of Trustees shall provide written notices as required under Sec. 402(f) of the Internal Revenue Code.

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