Maryland Statutes

§ 31-2B-05

Maryland·Article gsp State Personnel and Pensions·Title 31
(a)This section applies only to a local plan that is a qualified plan under § 401(a) of the Internal Revenue Code and provides a defined benefit to its participants.
(b)If an eligible governmental unit approves participation in the Correctional Officers’ Retirement System, the operation of the local plan or State system with respect to the local detention center officers terminates on the effective date.
(c)(1) On the effective date:
(i)the assets to the credit of the local plan or State system that relate to the local detention center officers who elect to become members shall be transferred to the Correctional Officers’ Retirement System; and
(ii)the trustee or other administrative head of the local plan or State system shall cer

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