# COMAR Title 22 — State Retirement and Pension System

## Subtitle 07 — Compliance With the Internal Revenue Code

### Chapter 01 — General Provisions

#### Regulation .03 Construction.

*COMAR 22.07.01.03*

This subtitle and other provisions of the Code of Maryland Regulations shall be interpreted to maintain the qualified status of the State systems under the Internal Revenue Code, §§401(a) and 414(d).