# State Personnel and Pensions (GSP)

## Title 30. Optional Retirement Program

### Subtitle 2. Optional Retirement Program

#### Section 30-206

In accordance with Sec. 403(b) of the Internal Revenue Code, a participating employee's rights to benefits under an annuity contract purchased under the program shall be fully vested and nonforfeitable. 

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