Maryland Code, STATE PERSONNEL AND PENSIONS 31-2A-01
(b) “Effective date” means the date that an eligible governmental unit commenced or commences participation in the Law Enforcement Officers’ Pension System.
(c) “Eligible governmental unit” means a governmental unit that is eligible to participate in the Law Enforcement Officers’ Pension System under § 31-2A-02 of this subtitle.
(d) (1) “Firefighter” means:
(i) a paid firefighter, as determined by the eligible governmental unit; or
(ii) a paid paramedic, as determined by the eligible governmental unit.
(2) “Firefighter” does not include:
(i) a volunteer firefighter; or
(ii) a volunteer paramedic.
(e) “Law enforcement officer” means an individual certified by the Maryland Police Training and Standards Commission as a law enforcement officer.
(f) (1) “Local plan” means a plan or any other arrangement of an eligible governmental unit that is described in § 219(g)(5) of the Internal Revenue Code.
(2) “Local plan” does not include a plan established under § 457 of the Internal Revenue Code.
(g) “State system” has the meaning stated in § 20-101(pp) of this article.