2013 Maryland Code
STATE PERSONNEL AND PENSIONS
§ 39-101 - Definitions
§39-101.
(a) In this title the following words have the meanings indicated.
(b) “County” means a county of the State and, unless expressly provided otherwise, Baltimore City.
(c) (1) “Special retirement or pension system” means a retirement or pension system that:
(i) provides retirement or pension benefits; and
(ii) allows a county executive, county council member, county commissioner, or appointed official to participate.
(2) “Special retirement or pension system” does not include:
(i) a defined contribution plan with benefits determined by an actuarial computation based on employee contributions and the accrued return on those contributions; or
(ii) a retirement or pension plan that determines benefit amounts using computations or other specific methods enacted as an ordinance by the governing body.
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