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 Correctional Officers’ Retirement System. “Eligible governmental unit” means a governmental unit that is eligible to participate in the Correctional Officers’ Retirement System under § 31-2B-02 of this subtitle. “Local detention center officer” means an individual who works as a detention center officer for an eligible governmental unit. “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.