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

2. (b)

   1. (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:

      1. (i) an employee of a participating governmental unit or a former participating governmental unit that has withdrawn; or
      2. (ii) a member of the Employees' Pension System who transferred from the Employees' Retirement System after April 1, 1998.

   2. (2) “Eligible employee” includes:

      1. (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
      2. (ii) a member of the Employees' Pension System who is an employee of the Northeast Maryland Waste Disposal Authority.
3. (c) “Optional Defined Contribution System” means the system established under § 32-201 of this title.
4. (d) “Participating employee” means an eligible employee who participates in the Optional Defined Contribution System.

5. (e)

   1. (1) “State supplemental plan” means a plan qualified under the Internal Revenue Code and:

      1. (i) administered by the Supplemental Board; or
      2. (ii) authorized for eligible employees by an employing institution as defined in § 30-101 of this article.

   2. (2) “State supplemental plan” includes:

      1. (i) a salary reduction plan qualified under § 401(k) of the Internal Revenue Code;
      2. (ii) a tax sheltered annuity plan qualified under § 403(b) of the Internal Revenue Code;
      3. (iii) a deferred compensation plan qualified under § 457 of the Internal Revenue Code; or
      4. (iv) a plan qualified under § 401(a) of the Internal Revenue Code.
6. (f) “Supplemental Board” means the State Board of Trustees of the Maryland State Employees Supplemental Retirement Plans established under § 35-201 of this article.

Added by Acts 1998, c. 530, § 3, eff. July 1, 1999. Amended by Acts 1999, c. 151, § 1, eff. July 1, 1999; Acts 1999, c. 176, § 2, eff. July 1, 1999; Acts 2000, c. 187, § 1, eff. July 1, 2000; Acts 2023, c. 100, § 1, eff. July 1, 2023; Acts 2025, c. 616, § 1, eff. July 1, 2025.