# State Personnel and Pensions (GSP)

## Title 35. Supplemental Retirement Plans

### Subtitle 6. Deferred Compensation Plan

#### Section 35-602

An individual is eligible to participate in the deferred compensation plan if the individual is:

(1) an officer of this State;

(2) an employee of this State, including a contractual employee;

(3) an employee of the Northeast Maryland Waste Disposal Authority;

(4) an independent contractor who performs service under Sec. 21-304(c) of the Education Article; or

(5) an employee of the Maryland Small Business Retirement Savings Board who has been determined by the Board to be an eligible employee under the federal Internal Revenue Code.

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