Maryland Statutes
Title 39 - Special Retirement or Pension Systems
Section 39-101 - Definitions

(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.