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other than:(i) an employee of a participating governmental unit or a former participating governmental unit that has withdrawn; or(ii) a member of the Employees' Pension System who transferred from the Employees' Retirement System after April 1, 1998.(2) "Eligible employee" includes: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.Brought forward without change, 2023 Md. Laws, Ch. 100,Sec. 1, eff. 7/1/2023.