# State Personnel and Pensions (GSP)

## Title 31. Participating Governmental Units

### Subtitle 3. Withdrawal by a Participating Governmental Unit

#### Section 31-301

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

(b) "Employees' system" has the meaning stated in Sec. 31-101 of this title.

(c) "Legislative body" has the meaning stated in Sec. 31-101 of this title.

(d) "Local pension system" means a retirement or pension system established by the legislative body of an eligible governmental unit that is a qualified plan under Sec. 401(a) of the Internal Revenue Code and provides a defined benefit to its participants.

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

(f) "Withdrawal date" means the date that a withdrawal by a participating governmental unit from a State system takes effect.

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