reglab/housing_qa huggingface dataset:
MD. State Personnel and Pensions Code Ann. §  31-2B-03 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 2B - Participation in the Correctional Officers' Retirement System|Section 31-2B-03 - Approval of Participation; Request to Permit Participation

    (a)    Subject to subsection (b) of this section, the legislative body of an eligible governmental unit may approve participation by its local detention center officers in the Correctional Officers’ Retirement System if:        (1)    the legislative body adopts a resolution in the form prescribed by the Board of Trustees; and        (2)    the eligible governmental unit participates in a State system or operates a local plan for its local detention center officers, only if:            (i)    at least 60% of the local detention center officers of the eligible governmental unit petition to become members of the Correctional Officers’ Retirement System;            (ii)    the eligible governmental unit satisfies the requirements in subsection (b) of this section; and            (iii)    the legislative body approves participation of its local detention center officers in lieu of participation in the State system or local plan.    (b)    An eligible governmental unit that operates a local plan or participates in a State system may approve participation of its local detention center officers in the Correctional Officers’ Retirement System only if:        (1)    the State system or local plan of the eligible governmental unit requires member contributions at the same rate as the member contribution rate that would be applicable to the local detention center officers of the eligible governmental unit in the Correctional Officers’ Retirement System; or        (2)    the eligible governmental unit:            (i)    does not provide for the employer pickup of member contributions to the State system or local plan within the meaning of § 414(h)(2) of the Internal Revenue Code; and            (ii)    certifies that it will not become an approved employer under § 21–313 of this article on or after the effective date of participation.    (c)    (1)    If an eligible governmental unit does not satisfy the requirements under subsection (b) of this section, the eligible governmental unit may submit a request to the Board of Trustees to participate in the Correctional Officers’ Retirement System.        (2)    The Board of Trustees shall consider a request made under paragraph (1) of this subsection and determine whether any legislation is necessary to allow the eligible governmental unit to participate in the Correctional Officers’ Retirement System.        (3)    The Board of Trustees shall make recommendations to the Joint Committee on Pensions regarding any legislation that it determines is necessary to allow the eligible governmental unit to participate in the Correctional Officers’ Retirement System.
MD. State Personnel and Pensions Code Ann. §  31-2B-03.1 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 2B - Participation in the Correctional Officers' Retirement System|Section 31-2B-03.1 - Effective Date for Participation

    (a)    Except as provided in subsection (b) of this section, the effective date of participation for an eligible governmental unit is July 1 of the year following the fiscal year in which the eligible governmental unit elects to participate in the Correctional Officers’ Retirement System.    (b)    If an eligible governmental unit does not provide the Board of Trustees with the necessary documentation to join the Correctional Officers’ Retirement System on or before the effective date for the eligible governmental unit, the effective date shall be postponed until July 1 of the second year following the fiscal year in which the eligible governmental unit elects to participate in the Correctional Officers’ Retirement System.
MD. State Personnel and Pensions Code Ann. §  31-2B-04 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 2B - Participation in the Correctional Officers' Retirement System|Section 31-2B-04 - Credit for Preexisting Employment

    If a local detention center officer joins the Correctional Officers’ Retirement System on the effective date, the member is entitled to credit for employment with the participating governmental unit before the effective date.
MD. State Personnel and Pensions Code Ann. §  31-2B-05 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 2B - Participation in the Correctional Officers' Retirement System|Section 31-2B-05 - Transition From Local to State Plan

    (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 certify the proportion of the funds of the local pension system that represents the accumulated contributions of the members as of that date.        (2)    The accumulated contributions shall be credited to the respective annuity savings accounts of the members in the Correctional Officers’ Retirement System.        (3)    The balance of the funds transferred to the Correctional Officers’ Retirement System shall be offset against the special accrued liability to be funded by the participating governmental unit as provided by § 21–306.1(d) of this article.
MD. State Personnel and Pensions Code Ann. §  31-2B-06 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 2B - Participation in the Correctional Officers' Retirement System|Section 31-2B-06 - Local Detention Center Officer of Queen Anne's County

    (a)    This section applies to an individual who is a local detention center officer of Queen Anne’s County before the effective date, and who remains a local detention center officer of Queen Anne’s County through the effective date.    (b)    Notwithstanding any other provision of law, if Queen Anne’s County becomes a participating governmental unit in the Correctional Officers’ Retirement System, membership in the Correctional Officers’ Retirement System is mandatory for an individual described under subsection (a) of this section.    (c)    If Queen Anne’s County commences participation in the Correctional Officers’ Retirement System in accordance with subsection (b) of this section, an individual described under subsection (a) of this section is entitled to eligibility service and creditable service in the Correctional Officers’ Retirement System for employment with Queen Anne’s County before the effective date.    (d)    On joining the Correctional Officers’ Retirement System and receiving service credit as provided under subsection (c) of this section, an individual described under subsection (a) of this section shall:        (1)    no longer be a member of the Employees’ Pension System; and        (2)    have no further rights to any benefit in the Employees’ Pension System.    (e)    The transfer of creditable service for an individual described in subsection (a) of this section who is a member of the Employees’ Pension System through the effective date, and who transfers to the Correctional Officers’ Retirement System under this section, is not governed by Title 37 of this article.    (f)    If Queen Anne’s County becomes a participating governmental unit in the Correctional Officers’ Retirement System, § 31–2B–05(c) of this subtitle shall govern the transfer and crediting of assets on the effective date.
MD. State Personnel and Pensions Code Ann. §  31-301 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 3 - Withdrawal by a Participating Governmental Unit|Section 31-301 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Employees’ system” has the meaning stated in § 31–101 of this title.    (c)    “Legislative body” has the meaning stated in § 31–101 of this title.    (d)    “Local pension system” means a retirement or pension system established by the legislative body of an eligible governmental unit that is a qualified plan under § 401(a) of the Internal Revenue Code and provides a defined benefit to its participants.    (e)    “State system” has the meaning stated in § 20–101(pp) of this article.    (f)    “Withdrawal date” means the date that a withdrawal by a participating governmental unit from a State system takes effect.
MD. State Personnel and Pensions Code Ann. §  31-302 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 3 - Withdrawal by a Participating Governmental Unit|Section 31-302 - Withdrawal Generally

    (a)    Subject to subsection (b) of this section, the legislative body of a participating governmental unit may withdraw from participation in a State system and transfer to a local pension system or another State system any of the following groups of employees of the governmental unit who consent to the withdrawal, and who qualify for membership in the State system or local pension system:        (1)    all employees of the participating governmental unit;        (2)    fire fighters;        (3)    law enforcement personnel;        (4)    detention center officers; or        (5)    subject to the approval of the Board of Trustees, a homogeneous unit of at least 10 employees.    (b)    A participating governmental unit may withdraw from participation in a State system only if:        (1)    the new State system or local pension system of the participating governmental unit requires member contributions at the same rate as the member contribution rate applicable to employees of the participating governmental unit in the State system from which the participating governmental unit is withdrawing; or        (2)    the participating governmental unit:            (i)    does not provide for the employer pickup of member contributions to the current State system of the participating governmental unit within the meaning of § 414(h)(2) of the Internal Revenue Code; and            (ii)    certifies that it will not become an approved employer under § 21–313 of this article on or after the effective date of participation in the new State system or local pension system.
MD. State Personnel and Pensions Code Ann. §  31-303 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 3 - Withdrawal by a Participating Governmental Unit|Section 31-303 - Date Withdrawal Takes Effect

    A withdrawal and transfer under § 31-302 of this subtitle takes effect at the end of the State’s fiscal year.
MD. State Personnel and Pensions Code Ann. §  31-304 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 3 - Withdrawal by a Participating Governmental Unit|Section 31-304 - Transfer of Accumulated Contributions

    If a participating governmental unit withdraws from a State system, the accumulated contributions of the withdrawn employees shall be transferred on the withdrawal date to the administrative board of the local pension system or new State system and credited to the account of those employees.
MD. State Personnel and Pensions Code Ann. §  31-305 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 3 - Withdrawal by a Participating Governmental Unit|Section 31-305 - Transfer of Assets

    (a)    As of the effective date of withdrawal of a participating governmental unit, the Board of Trustees shall transfer to the administrative board of the local pension system or new State system the portion of the assets that are allocable to the withdrawn employees as determined under § 21–305.5, § 21–305.6, § 21–306, § 21–306.1, or § 26–306.2 of this article.    (b)    The administrative board of the local pension system or new State system shall hold the transferred assets in trust to provide retirement benefits for the withdrawn employees.
MD. State Personnel and Pensions Code Ann. §  31-306 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 31 - Participating Governmental Units|Subtitle 3 - Withdrawal by a Participating Governmental Unit|Section 31-306 - Payment of Administrative Costs

    A participating governmental unit shall pay all administrative costs involved in the withdrawal or reentry if the participating governmental unit:        (1)    withdraws all or some of its employees from a State system; or        (2)    elects to participate in a State system for employees who were previously withdrawn.
MD. State Personnel and Pensions Code Ann. §  32-101 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 1 - Definitions|Section 32-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    (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:            (i)    an employee of a participating governmental unit or a former participating governmental unit that has withdrawn; or            (ii)    a member of the Employees’ Pension System who transferred from the Employees’ Retirement System after April 1, 1998.        (2)    “Eligible employee” includes:            (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            (ii)    a member of the Employees’ Pension System who is an employee of the Northeast Maryland Waste Disposal Authority.    (c)    “Optional Defined Contribution System” means the system established under § 32-201 of this title.    (d)    “Participating employee” means an eligible employee who participates in the Optional Defined Contribution System.    (e)    (1)    “State supplemental plan” means a plan qualified under the Internal Revenue Code and:            (i)    administered by the Supplemental Board; or            (ii)    authorized for eligible employees by an employing institution as defined in § 30-101 of this article.        (2)    “State supplemental plan” includes:            (i)    a salary reduction plan qualified under § 401(k) of the Internal Revenue Code;            (ii)    a tax sheltered annuity plan qualified under § 403(b) of the Internal Revenue Code;            (iii)    a deferred compensation plan qualified under § 457 of the Internal Revenue Code; or            (iv)    a plan qualified under § 401(a) of the Internal Revenue Code.    (f)    “Supplemental Board” means the State Board of Trustees of the Maryland Teachers and State Employees Supplemental Retirement Plans established under § 35-201 of this article.
MD. State Personnel and Pensions Code Ann. §  32-201 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-201 - Establishment

    There is an Optional Defined Contribution System.
MD. State Personnel and Pensions Code Ann. §  32-202 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-202 - Administration of System

    The Supplemental Board shall administer the Optional Defined Contribution System.
MD. State Personnel and Pensions Code Ann. §  32-203 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-203 - Duties of Supplemental Board

    (a)    Except for the State supplemental plans that are authorized by employing institutions as defined in § 30-101 of this article, the Supplemental Board shall adopt, implement, and maintain the specific qualified plans that are part of the Optional Defined Contribution System.    (b)    (1)    Except as provided in paragraph (2) of this subsection, the Supplemental Board shall adopt regulations to carry out this title.        (2)    The Supplemental Board is not required to adopt regulations to adopt or amend the plans under the Optional Defined Contribution System.    (c)    A participating employee’s interest in the plans under the Optional Defined Contribution System:        (1)    shall immediately be 100% vested;        (2)    shall be held in trust for the exclusive benefit of the participating employee, except as otherwise required under § 403(b) of the Internal Revenue Code for investments held under a plan that qualifies under § 403(b) of the Internal Revenue Code; and        (3)    may be distributed only at the times, in the manner, to the extent, and to the individuals that allow the plans to maintain their tax qualified status under the Internal Revenue Code.
MD. State Personnel and Pensions Code Ann. §  32-204 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-204 - Employee Contributions

    The participating employee contributions shall be made as payrolls are paid by payroll deduction or by a reduction in salary in accordance with the Internal Revenue Code and as provided by the applicable State supplemental plan.
MD. State Personnel and Pensions Code Ann. §  32-205 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-205 - Payment of Contributions

    (a)    For each participating employee who makes contributions under § 32–204 of this subtitle, to the extent funds are provided in the State budget, the State may contribute to the applicable State supplemental plan employer contributions an amount equal to the lesser of the participating employee’s contributions or $600 per fiscal year.    (b)    (1)    This subsection applies to participating employees who are paid through the Central Payroll Bureau.        (2)    As payrolls are paid, the Central Payroll Bureau shall pay the employer contributions to the applicable State supplemental plan as directed by the Supplemental Board.        (3)    The payments shall be charged against the budgets of the units employing the participating employees.        (4)    If a participating employee’s salary is paid from special funds or federal funds, or both, the employer contribution for that employee shall be paid from those funds.    (c)    (1)    This subsection applies to participating employees who are not paid through the Central Payroll Bureau.        (2)    The Supplemental Board shall provide by regulation how employer contributions and participating employee contributions are to be made.        (3)    The payments shall be charged against the budgets of the units employing the participating employees who are employed by the State.        (4)    If a participating employee’s salary is paid from special funds or federal funds, or both, the employer contribution shall be paid from those funds.
MD. State Personnel and Pensions Code Ann. §  32-205.1 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-205.1 - Northeast Maryland Waste Disposal Authority

    (a)    Employees of the Northeast Maryland Waste Disposal Authority who are members of the Employees’ Pension System shall be eligible for a matching contribution if:        (1)    the Supplemental Board determines that employees of the Northeast Maryland Waste Disposal Authority are eligible to participate in and contribute to one or more of the State supplemental plans; and        (2)    the Northeast Maryland Waste Disposal Authority makes an irrevocable election to participate in the Optional Defined Contribution System.    (b)    If the Northeast Maryland Waste Disposal Authority makes an election under this section, the Northeast Maryland Waste Disposal Authority shall be required to pay for each employee who makes contributions under § 32–204 of this subtitle, a contribution in an amount equal to the lesser of the employee’s contributions or $600 per fiscal year, in the manner directed by the Supplemental Board.
MD. State Personnel and Pensions Code Ann. §  32-206 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-206 - Appropriation in Budget Bill

    The Governor shall include in the annual State budget bill an appropriation that is sufficient to pay the employer contributions for participating employees required under § 32-205 of this subtitle.
MD. State Personnel and Pensions Code Ann. §  32-207 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-207 - State Supplemental Plan

    (a)    A State supplemental plan that is authorized for eligible employees by an employing institution as defined in § 30–101 of this article may be offered only on the same basis and to the same class of employees as authorized under Chapter 619, § 2 of the Acts of the General Assembly of 1996.    (b)    The employing institution, in consultation with the State Retirement Agency, shall determine which employees of its institution are eligible employees.
MD. State Personnel and Pensions Code Ann. §  32-208 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division II - Pensions|Title 32 - Optional Defined Contribution System|Subtitle 2 - Optional Defined Contribution System|Section 32-208 - St. Mary's College of Maryland; Supplemental Retirement Plans

    (a)    An eligible employee, as defined in § 32–101(b) of this title, of St. Mary’s College of Maryland may not participate in the Optional Defined Contribution System, as provided in this title, if the employee is eligible to participate in a matching supplemental retirement defined contribution plan or a matching feature of a supplemental retirement plan adopted and administered by the Board of Trustees of St. Mary’s College of Maryland.    (b)    The Board of Trustees of St. Mary’s College of Maryland may adopt and administer for employees of St. Mary’s College of Maryland:        (1)    a matching supplemental retirement defined contribution plan; or        (2)    a matching feature to another supplemental retirement plan adopted and administered by the Board of Trustees.    (c)    For any fiscal year, any plan established under subsection (b) of this section shall provide to employees described under subsection (a) of this section and who participate in the St. Mary’s College of Maryland supplemental plan or feature, not less than the same level of employer contributions that are available to participating employees under § 32–205 of this subtitle.