§ 35–402

Statutes in effect as of October 1, 2026.

Md. Code Ann., State Pers. & Pens. § 35-402 (2026)

Title 35. Supplemental Retirement Plans

Subtitle 4. Tax Sheltered Annuity Plan

An individual is eligible to participate in the tax sheltered annuity plan if the individual:

(1)

is eligible for coverage under § 403(b) of the Internal Revenue Code; and

(2)

is an officer or employee of:

(i)

this State; or

(ii)

any other governmental entity in this State, including a county board of education.