(b) “Effective date” means the date that an eligible governmental unit commenced or commences participation in the Correctional Officers’ Retirement System.

(c) “Eligible governmental unit” means a governmental unit that is eligible to participate in the Correctional Officers’ Retirement System under § 31-2B-02 of this subtitle.

(d) “Local detention center officer” means an individual who works as a detention center officer for an eligible governmental unit.

(e) (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.

(f) “State system” has the meaning stated in § 20-101(pp) of this article.