In this subtitle the following words have the meanings indicated. “Effective date” means the date that an eligible governmental unit commenced or commences participation in the Law Enforcement Officers’ Pension System. “Eligible governmental unit” means a governmental unit that is eligible to participate in the Law Enforcement Officers’ Pension System under § 31–2A–02 of this subtitle. “Emergency medical technician” means a paid emergency medical technician, as determined by the eligible governmental unit. “Emergency medical technician” does not include a volunteer emergency medical technician. “Firefighter” means: a paid firefighter, as determined by the eligible governmental unit; or a paid paramedic, as determined by the eligible governmental unit. “Firefighter” does not include: a volunteer firefighter; or a volunteer paramedic. “Law enforcement officer” means an individual certified by the Maryland Police Training and Standards Commission as a law enforcement officer. “Local plan” means a plan or any other arrangement of an eligible governmental unit that is described in § 219(g)(5) of the Internal Revenue Code. “Local plan” does not include a plan established under § 457 of the Internal Revenue Code. “State system” has the meaning stated in § 20–101(pp) of this article.