§ 39–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., State Pers. & Pens. § 39-101 (2026)
Title 39. Special Retirement or Pension Systems
Subtitle 1
§ 39–101LinkCopy Citation
(a)
In this title the following words have the meanings indicated.
(b)
“County” means a county of the State and, unless expressly provided otherwise, Baltimore City.
(c)
(1)
“Special retirement or pension system” means a retirement or pension system that:
(i)
provides retirement or pension benefits; and
(ii)
allows a county executive, county council member, county commissioner, or appointed official to participate.
(2)
“Special retirement or pension system” does not include:
(i)
a defined contribution plan with benefits determined by an actuarial computation based on employee contributions and the accrued return on those contributions; or
(ii)
a retirement or pension plan that determines benefit amounts using computations or other specific methods enacted as an ordinance by the governing body.