# State Personnel and Pensions (GSP)

## Title 31. Participating Governmental Units

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

#### Section 31-2B-05

(a) This section applies only to a local plan that is a qualified plan under Sec. 401(a) of the Internal Revenue Code and provides a defined benefit to its participants.

(b) If an eligible governmental unit approves participation in the Correctional Officers' Retirement System, the operation of the local plan or State system with respect to the local detention center officers terminates on the effective date.

(c)

  (1) On the effective date:

    (i) the assets to the credit of the local plan or State system that relate to the local detention center officers who elect to become members shall be transferred to the Correctional Officers' Retirement System; and

    (ii) the trustee or other administrative head of the local plan or State system shall certify the proportion of the funds of the local pension system that represents the accumulated contributions of the members as of that date.

  (2) The accumulated contributions shall be credited to the respective annuity savings accounts of the members in the Correctional Officers' Retirement System.

  (3) The balance of the funds transferred to the Correctional Officers' Retirement System shall be offset against the special accrued liability to be funded by the participating governmental unit as provided by Sec. 21-306.1(d) of this article.

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