# State Personnel and Pensions (GSP)

## Title 31. Participating Governmental Units

### Subtitle 2B. Participation in the Correctional Officers' Retirement System

#### Section 31-2B-01

(a) In this subtitle the following words have the meanings indicated.

(b) "Effective date" means the date that an eligible governmental unit commenced or commences participation in the Correctional Officers' Retirement System.

(c) "Eligible governmental unit" means a governmental unit that is eligible to participate in the Correctional Officers' Retirement System under Sec. 31-2B-02 of this subtitle.

(d) "Local detention center officer" means an individual who works as a detention center officer for an eligible governmental unit.

(e)

  (1) "Local plan" means a plan or any other arrangement of an eligible governmental unit that is described in Sec. 219(g)(5) of the Internal Revenue Code.

  (2) "Local plan" does not include a plan established under Sec. 457 of the Internal Revenue Code.

(f) "State system" has the meaning stated in Sec. 20-101(pp) of this article.

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