Md. Code, Local Government § 12-202

(a) The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted under this section.

(b) The County Commissioners of Calvert County may establish a separate fully funded pension plan for the Calvert County Sheriff’s department.

(c) (1) A pension plan established under subsection (b) of this section may provide for participation by:

(i) Calvert County deputy sheriffs who are actively engaged in law enforcement;

(ii) Calvert County correctional officers assigned to the county detention center; and

(iii) the Calvert County detention center administrator.

(2) A pension plan established under subsection (b) of this section may not be applied to an individual whose term of office ended before January 1, 1971, if that individual is eligible to receive pension benefits under § 2–318(e) of the Courts Article.

(d) A pension plan established under subsection (b) of this section shall include provisions for:

(1) retirement age eligibility;

(2) retirement based on years of active service, regardless of age;

(3) early retirement eligibility;

(4) disability retirement;

(5) death benefits for a spouse or children;

(6) cost–of–living adjustments; and

(7) cash refund of contributions for participants terminating employment.

(e) An individual who participates in a pension plan established under subsection (b) of this section is not eligible to receive pension benefits under § 2–318(e) of the Courts Article.

(f) (1) Subject to paragraph (2) of this subsection, the County Commissioners of Calvert County shall determine the effective date for any pension plan established under subsection (b) of this section.

(2) The effective date shall conform to the provisions of Title 31, Subtitle 3 of the State Personnel and Pensions Article.