Maryland State Personnel and Pensions Section 32-101

      (a)      In this title the following words have the meanings indicated.

      (b)      (1)      "Eligible employee" means a member of the Employees' Pension System or the Employees' Retirement System who is subject to Selection C (Combination Formula) as provided in § 22-221 of this article, other than:

                  (i)      an employee of a participating governmental unit or a former participating governmental unit that has withdrawn; or

                  (ii)      a member of the Employees' Pension System who transferred from the Employees' Retirement System after April 1, 1998.

            (2)      "Eligible employee" includes:

                  (i)      a member of the Employees' Pension System who contributes to a State supplemental plan authorized by an employing institution as defined in § 30-101 of this article; or

                  (ii)      a member of the Employees' Pension System who is an employee of the Northeast Maryland Waste Disposal Authority.

      (c)      "Optional Defined Contribution System" means the system established under § 32-201 of this title.

      (d)      "Participating employee" means an eligible employee who participates in the Optional Defined Contribution System.

      (e)      (1)      "State supplemental plan" means a plan qualified under the Internal Revenue Code and:

                  (i)      administered by the Supplemental Board; or

                  (ii)      authorized for eligible employees by an employing institution as defined in § 30-101 of this article.

            (2)      "State supplemental plan" includes:

                  (i)      a salary reduction plan qualified under § 401(k) of the Internal Revenue Code;

                  (ii)      a tax sheltered annuity plan qualified under § 403(b) of the Internal Revenue Code;

                  (iii)      a deferred compensation plan qualified under § 457 of the Internal Revenue Code; or

                  (iv)      a plan qualified under § 401(a) of the Internal Revenue Code.

      (f)      "Supplemental Board" means the State Board of Trustees of the Maryland Teachers and State Employees Supplemental Retirement Plans established under § 35-201 of this article.