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<section article="gsp" article_name="State Personnel and Pensions" number="39-101" title_number="39" title_name="Special Retirement or Pension Systems" subtitle_number="1">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“County” means a county of the State and, unless expressly provided otherwise, Baltimore City.</text>
  </level>
  <level label="c">
    <level label="1">
      <text>“Special retirement or pension system” means a retirement or pension system that:</text>
      <level label="i">
        <text>provides retirement or pension benefits; and</text>
      </level>
      <level label="ii">
        <text>allows a county executive, county council member, county commissioner, or appointed official to participate.</text>
      </level>
    </level>
    <level label="2">
      <text>“Special retirement or pension system” does not include:</text>
      <level label="i">
        <text>a defined contribution plan with benefits determined by an actuarial computation based on employee contributions and the accrued return on those contributions; or</text>
      </level>
      <level label="ii">
        <text>a retirement or pension plan that determines benefit amounts using computations or other specific methods enacted as an ordinance by the governing body.</text>
      </level>
    </level>
  </level>
</section>
