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.

Subject to § 31-2A-03 of this subtitle, the governmental units that are eligible to participate in the Law Enforcement Officers’ Pension System are: counties; and municipal corporations.

Subject to subsection (b) of this section, the legislative body of an eligible governmental unit may approve participation by its law enforcement officers, firefighters, or emergency medical technicians in the Law Enforcement Officers’ Pension System if: the legislative body adopts a resolution in the form prescribed by the Board of Trustees; and the eligible governmental unit participates in a State system or operates a local plan, only if: at least 60% of the law enforcement officers, firefighters, or emergency medical technicians of the eligible governmental unit petition to become members of the Law Enforcement Officers’ Pension System; the eligible governmental unit satisfies the requirements in subsection (b) of this section; and the legislative body approves participation of its law enforcement officers, firefighters, or emergency medical technicians in lieu of participation in the State system or local plan. An eligible governmental unit that operates a local plan or participates in a State system may approve participation of its law enforcement officers, firefighters, or emergency medical technicians in the Law Enforcement Officers’ Pension System only if: the State system or local plan of the eligible governmental unit requires member contributions at the same rate as the member contribution rate that would be applicable to the law enforcement officers, firefighters, or emergency medical technicians of the eligible governmental unit in the Law Enforcement Officers’ Pension System; or the eligible governmental unit: does not provide for the employer pickup of member contributions to the State system or local plan within the meaning of § 414(h)(2) of the Internal Revenue Code; and certifies that it will not become an approved employer under § 21–313 of this article on or after the effective date of participation. If an eligible governmental unit does not satisfy the requirements under subsection (b) of this section, the eligible governmental unit may submit a request to the Board of Trustees to participate in the Law Enforcement Officers’ Pension System. The Board of Trustees shall consider a request made under paragraph (1) of this subsection and determine whether any legislation is necessary to allow the eligible governmental unit to participate in the Law Enforcement Officers’ Pension System. The Board of Trustees shall make recommendations to the Joint Committee on Pensions regarding any legislation that it determines is necessary to allow the eligible governmental unit to participate in the Law Enforcement Officers’ Pension System. An eligible governmental unit that satisfies the requirements under subsection (b) of this section is eligible to participate in the Law Enforcement Officers’ Pension System only if the eligible governmental unit makes enrollment available to all eligible law enforcement officers, firefighters, or emergency medical technicians of the eligible governmental unit.

Except as provided in subsection (b) of this section, the effective date of participation for an eligible governmental unit is July 1 of the year following the fiscal year in which the eligible governmental unit elects to participate in the Law Enforcement Officers’ Pension System. If an eligible governmental unit does not provide the Board of Trustees with the necessary documentation to join the Law Enforcement Officers’ Pension System on or before the effective date for the eligible governmental unit, the effective date shall be postponed until July 1 of the second year following the fiscal year in which the eligible governmental unit elects to participate in the Law Enforcement Officers’ Pension System. For any employee of an eligible governmental unit who is eligible to elect to participate in the Law Enforcement Officers’ Pension System, the necessary documentation under paragraph (1) of this subsection shall include properly completed election forms indicating either that: the employee intends to participate in the Law Enforcement Officers’ Pension System; or the employee intends to opt out of participation in the Law Enforcement Officers’ Pension System. An employee that does not complete the necessary documentation indicating whether the employee intends to participate in or opt out of participation in the Law Enforcement Officers’ Pension System is deemed to have elected to participate in the Law Enforcement Officers’ Pension System. The appointing authority for the employee of the eligible governmental unit that does not complete the necessary documentation indicating whether the employee intends to participate in or opt out of participation in the Law Enforcement Officers’ Pension System shall execute and submit an affidavit to the State Retirement Agency stating: the name of the employee who did not submit the necessary documentation; and the date when the appointing authority provided the employee with the election form to be completed. An affidavit under this paragraph is necessary documentation that an eligible governmental unit is required to submit under this subsection to join the Law Enforcement Officers’ Pension System.

If a law enforcement officer, firefighter, emergency medical technician, or paramedic joins the Law Enforcement Officers’ Pension System on the effective date, the member shall receive 100% service credit for the member’s employment with the participating governmental unit before the effective date.

This section applies only to a local plan that is a qualified plan under § 401(a) of the Internal Revenue Code and provides a defined benefit to its participants. If an eligible governmental unit approves participation in the Law Enforcement Officers’ Pension System, the operation of the local plan or State system with respect to the law enforcement officers, firefighters, emergency medical technicians, or paramedics terminates on the effective date. On the effective date: the assets to the credit of the local plan or State system that relate to the law enforcement officers, firefighters, emergency medical technicians, or paramedics who elect to become members shall be transferred to the Law Enforcement Officers’ Pension System; and the trustee or other administrative head of the local plan or State system shall certify the proportion of the funds of the local plan or State system that represents the accumulated contributions of the members as of that date. The accumulated contributions shall be credited to the respective annuity savings accounts of the members in the Law Enforcement Officers’ Pension System. The balance of the funds transferred to the Law Enforcement Officers’ Pension System shall be offset against the special accrued liability to be funded by the participating governmental unit as provided by § 21–306.1(d) of this article.

This section applies to an individual who is a local law enforcement officer of the Crisfield Police Department: in a permanent full–time position before the effective date, and who remains a local law enforcement officer of the Crisfield Police Department in a permanent full–time position through the effective date; or in a permanent full–time position after the effective date. Notwithstanding any other provision of law, if the Crisfield Police Department becomes a participating governmental unit in the Law Enforcement Officers’ Pension System, membership in the Law Enforcement Officers’ Pension System is mandatory for an individual described under subsection (a) of this section. If the Crisfield Police Department commences participation in the Law Enforcement Officers’ Pension System in accordance with subsection (b) of this section, an individual described under subsection (a)(1) of this section is entitled to eligibility service and creditable service in the Law Enforcement Officers’ Pension System for employment with the Crisfield Police Department before the effective date. On joining the Law Enforcement Officers’ Pension System and receiving service credit as provided under subsection (c) of this section, an individual described under subsection (a)(1) of this section shall: no longer be a member of the Employees’ Pension System; and have no further rights to any benefit in the Employees’ Pension System. The transfer of creditable service for an individual described in subsection (a)(1) of this section who is a member of the Employees’ Pension System through the effective date, and who transfers to the Law Enforcement Officers’ Pension System under this section, is not governed by Title 37 of this article. If the Crisfield Police Department becomes a participating governmental unit in the Law Enforcement Officers’ Pension System, § 31–2A–05(c) of this subtitle shall govern the transfer and crediting of assets on the effective date.

This section applies to an individual who is a local law enforcement officer of the Frostburg City Police Department: in a permanent full–time position before the effective date and who remains a local law enforcement officer of the Frostburg City Police Department in a permanent full–time position through the effective date; or in a permanent full–time position after the effective date. Notwithstanding any other provision of law, if the Frostburg City Police Department becomes a participating governmental unit in the Law Enforcement Officers’ Pension System, membership in the Law Enforcement Officers’ Pension System is mandatory for an individual described under subsection (a) of this section. If the Frostburg City Police Department commences participation in the Law Enforcement Officers’ Pension System in accordance with subsection (b) of this section, an individual described under subsection (a)(1) of this section is entitled to eligibility service and creditable service in the Law Enforcement Officers’ Pension System for employment with the Frostburg City Police Department before the effective date. On joining the Law Enforcement Officers’ Pension System and receiving service credit as provided under subsection (c) of this section, an individual described under subsection (a)(1) of this section shall: no longer be a member of the Employees’ Pension System; and have no further rights to any benefit in the Employees’ Pension System. The transfer of creditable service for an individual described in subsection (a)(1) of this section who is a member of the Employees’ Pension System through the effective date, and who transfers to the Law Enforcement Officers’ Pension System under this section, is not governed by Title 37 of this article. If the Frostburg City Police Department becomes a participating governmental unit in the Law Enforcement Officers’ Pension System, § 31–2A–05(c) of this subtitle shall govern the transfer and crediting of assets on the effective date.

This section applies to an individual who is a local law enforcement officer of the Seat Pleasant Police Department: in a permanent full–time position before the effective date and who remains a local law enforcement officer of the Seat Pleasant Police Department in a permanent full–time position through the effective date; or in a permanent full–time position after the effective date. Notwithstanding any other provision of law, if the Seat Pleasant Police Department becomes a participating governmental unit in the Law Enforcement Officers’ Pension System, membership in the Law Enforcement Officers’ Pension System is mandatory for an individual described under subsection (a) of this section. If the Seat Pleasant Police Department commences participation in the Law Enforcement Officers’ Pension System in accordance with subsection (b) of this section, an individual described under subsection (a)(1) of this section is entitled to eligibility service and creditable service in the Law Enforcement Officers’ Pension System for employment with the Seat Pleasant Police Department before the effective date.