In this subtitle, the following terms have the meanings indicated. Terms Defined. “Agency” means the State Retirement Agency. “Board” means the Board of Trustees for the State Retirement and Pension System. “Internal Revenue Code” or “Code” means the Internal Revenue Code of 1986, as amended. “Limitation year” means the plan year for Code Section 415 testing purposes. “Plan year” means the fiscal year commencing July 1. “Required beginning date” means the applicable date by which the distribution of a plan benefit must commence in accordance with the Internal Revenue Code, 26 U.S.C. §401(a)(9)(C). “State system” refers to any State system identified in State Personnel and Pensions Article, §21-102, Annotated Code of Maryland, administered by the State Retirement Agency, and operated in accordance with the Internal Revenue Code, 26 U.S.C. §§401(a) and 414(d).