# State Personnel and Pensions (GSP)

## Title 32. Optional Defined Contribution System

### Subtitle 2. Optional Defined Contribution System

#### Section 32-204

The participating employee contributions shall be made as payrolls are paid by payroll deduction or by a reduction in salary in accordance with the Internal Revenue Code and as provided by the applicable State supplemental plan.

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