This subtitle and other provisions of the Code of Maryland Regulations shall be interpreted to maintain the qualified status of the State systems under the Internal Revenue Code, §§401(a) and 414(d).

Authority: State Personnel and Pensions Article, §§21-110 and 21-603, Annotated Code of Maryland

Effective date: July 27, 2009 (36:15 Md. R. 1167)

Regulation .02B amended effective January 8, 2024 (50:26 Md. R. 1132)