# State Personnel and Pensions (GSP)

## Title 35. Supplemental Retirement Plans

### Subtitle 4. Tax Sheltered Annuity Plan

#### Section 35-404

This section does not prohibit a county board of education from adopting a plan for its employees that qualifies under Sec. 403(b) of the Internal Revenue Code.

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