§32–101.

    (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           (i)    an employee of a participating governmental unit or a former participating governmental unit that has withdrawn; or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.