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.

Subject to § 31-2B-03 of this subtitle, the governmental units that are eligible to participate in the Correctional Officers’ Retirement 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 local detention center officers in the Correctional Officers’ Retirement 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 for its local detention center officers, only if: at least 60% of the local detention center officers of the eligible governmental unit petition to become members of the Correctional Officers’ Retirement System; the eligible governmental unit satisfies the requirements in subsection (b) of this section; and the legislative body approves participation of its local detention center officers 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 local detention center officers in the Correctional Officers’ Retirement 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 local detention center officers of the eligible governmental unit in the Correctional Officers’ Retirement 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 Correctional Officers’ Retirement 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 Correctional Officers’ Retirement 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 Correctional Officers’ Retirement System. An eligible governmental unit that satisfies the requirements under subsection (b) of this section is eligible to participate in the Correctional Officers’ Retirement System only if the eligible governmental unit makes enrollment available to all eligible local detention center officers 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 Correctional Officers’ Retirement System. If an eligible governmental unit does not provide the Board of Trustees with the necessary documentation to join the Correctional Officers’ Retirement 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 Correctional Officers’ Retirement System. For any employee of an eligible governmental unit who is eligible to elect to participate in the Correctional Officers’ Retirement 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 Correctional Officers’ Retirement System; or the employee intends to opt out of participation in the Correctional Officers’ Retirement 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 Correctional Officers’ Retirement System is deemed to have elected to participate in the Correctional Officers’ Retirement 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 Correctional Officers’ Retirement 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 Correctional Officers’ Retirement System.

If a local detention center officer joins the Correctional Officers’ Retirement 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 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. On the effective date: 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 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. The accumulated contributions shall be credited to the respective annuity savings accounts of the members in the Correctional Officers’ Retirement System. 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 § 21–306.1(d) of this article.

This section applies to an individual who is a local detention center officer of Queen Anne’s County before the effective date, and who remains a local detention center officer of Queen Anne’s County through the effective date. Notwithstanding any other provision of law, if Queen Anne’s County becomes a participating governmental unit in the Correctional Officers’ Retirement System, membership in the Correctional Officers’ Retirement System is mandatory for an individual described under subsection (a) of this section. If Queen Anne’s County commences participation in the Correctional Officers’ Retirement System in accordance with subsection (b) of this section, an individual described under subsection (a) of this section is entitled to eligibility service and creditable service in the Correctional Officers’ Retirement System for employment with Queen Anne’s County before the effective date. On joining the Correctional Officers’ Retirement System and receiving service credit as provided under subsection (c) of this section, an individual described under subsection (a) 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) of this section who is a member of the Employees’ Pension System through the effective date, and who transfers to the Correctional Officers’ Retirement System under this section, is not governed by Title 37 of this article. If Queen Anne’s County becomes a participating governmental unit in the Correctional Officers’ Retirement System, § 31–2B–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 detention center officer of Kent County before the effective date, and who remains a local detention center officer of Kent County through the effective date. Notwithstanding any other provision of law, if Kent County becomes a participating governmental unit in the Correctional Officers’ Retirement System, membership in the Correctional Officers’ Retirement System is mandatory for an individual described under subsection (a) of this section. If Kent County commences participation in the Correctional Officers’ Retirement System in accordance with subsection (b) of this section, an individual described under subsection (a) of this section is entitled to eligibility service and creditable service in the Correctional Officers’ Retirement System for employment with Kent County before the effective date. On joining the Correctional Officers’ Retirement System and receiving service credit as provided under subsection (c) of this section, an individual described under subsection (a) 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) of this section who is a member of the Employees’ Pension System through the effective date, and who transfers to the Correctional Officers’ Retirement System under this section, is not governed by Title 37 of this article. If Kent County becomes a participating governmental unit in the Correctional Officers’ Retirement System, § 31–2B–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 detention center officer of Talbot County before the effective date and who remains a local detention center officer of Talbot County through the effective date. Notwithstanding any other provision of law, if Talbot County becomes a participating governmental unit in the Correctional Officers’ Retirement System, membership in the Correctional Officers’ Retirement System is mandatory for an individual described under subsection (a) of this section. If Talbot County commences participation in the Correctional Officers’ Retirement System in accordance with subsection (b) of this section, an individual described under subsection (a) of this section is entitled to eligibility service and creditable service in the Correctional Officers’ Retirement System for employment with Talbot County before the effective date. On joining the Correctional Officers’ Retirement System and receiving service credit as provided under subsection (c) of this section, an individual described under subsection (a) 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) of this section who is a member of the Employees’ Pension System through the effective date, and who transfers to the Correctional Officers’ Retirement System under this section, is not governed by Title 37 of this article. If Talbot County becomes a participating governmental unit in the Correctional Officers’ Retirement System, § 31–2B–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 detention center officer of Allegany County before the effective date and who remains a local detention center officer of Allegany County through the effective date. Notwithstanding any other provision of law, if Allegany County becomes a participating governmental unit in the Correctional Officers’ Retirement System, membership in the Correctional Officers’ Retirement System is mandatory for an individual described under subsection (a) of this section. If Allegany County commences participation in the Correctional Officers’ Retirement System in accordance with subsection (b) of this section, an individual described under subsection (a) of this section is entitled to eligibility service and creditable service in the Correctional Officers’ Retirement System for employment with Allegany County before the effective date. On joining the Correctional Officers’ Retirement System and receiving service credit as provided under subsection (c) of this section, an individual described under subsection (a) 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) of this section who is a member of the Employees’ Pension System through the effective date, and who transfers to the Correctional Officers’ Retirement System under this section, is not governed by Title 37 of this article. If Allegany County becomes a participating governmental unit in the Correctional Officers’ Retirement System, § 31–2B–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 detention center officer of Dorchester County before the effective date and who remains a local detention center officer of Dorchester County through the effective date. Notwithstanding any other provision of law, if Dorchester County becomes a participating governmental unit in the Correctional Officers’ Retirement System, membership in the Correctional Officers’ Retirement System is mandatory for an individual described under subsection (a) of this section. If Dorchester County commences participation in the Correctional Officers’ Retirement System in accordance with subsection (b) of this section, an individual described under subsection (a) of this section is entitled to eligibility service and creditable service in the Correctional Officers’ Retirement System for employment with Dorchester County before the effective date. On joining the Correctional Officers’ Retirement System and receiving service credit as provided under subsection (c) of this section, an individual described under subsection (a) 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) of this section who is a member of the Employees’ Pension System through the effective date, and who transfers to the Correctional Officers’ Retirement System under this section, is not governed by Title 37 of this article. If Dorchester County becomes a participating governmental unit in the Correctional Officers’ Retirement System, § 31–2B–05(c) of this subtitle shall govern the transfer and crediting of assets on the effective date.