# State Personnel and Pensions (GSP)

## Title 39. Special Retirement or Pension Systems

### Subtitle 1

#### Section 39-101

(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.

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