<?xml version='1.0' encoding='utf-8'?>
<section article="gsp" article_name="State Personnel and Pensions" number="35-402" title_number="35" title_name="Supplemental Retirement Plans" subtitle_number="4" subtitle_name="Tax Sheltered Annuity Plan">
  <text>An individual is eligible to participate in the tax sheltered annuity plan if the individual:</text>
  <level label="1">
    <text>is eligible for coverage under § 403(b) of the Internal Revenue Code; and</text>
  </level>
  <level label="2">
    <text>is an officer or employee of:</text>
    <level label="i">
      <text>this State; or</text>
    </level>
    <level label="ii">
      <text>any other governmental entity in this State, including a county board of education.</text>
    </level>
  </level>
</section>
