§ 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.