# State Personnel and Pensions (GSP)

## Title 35. Supplemental Retirement Plans

### Subtitle 4. Tax Sheltered Annuity Plan

#### Section 35-403

Subject to the conditions that the Board may set and in accordance with a contract between the participant and the employer, a participant may have contributions made to the tax sheltered annuity plan on the participant's behalf by a salary reduction or in place of a salary increase.

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