# COMAR Title 22 — State Retirement and Pension System

## Subtitle 07 — Compliance With the Internal Revenue Code

### Chapter 01 — General Provisions

#### Regulation .01 Purpose.

*COMAR 22.07.01.01*

Each State system is established as a qualified defined benefit plan pursuant to 26 U.S.C. §§401(a) and 414(d), or other applicable provision of the Internal Revenue Code, and applicable U.S. Treasury regulations and other guidance.

The Board is authorized to adopt rules and regulations which are appropriate or necessary to maintain the qualified status of each State system.