(a) For a permanent employee of a board of supervisors of elections who is a member of the Employees' Retirement System or the Employees' Pension System, the county where the member is employed shall: (1) pay to the Board of Trustees or the Central Payroll Bureau the employer contributions otherwise required to be made by the State on behalf of the member; and (2) deduct from the compensation payable to the member and pay to the Board of Trustees or the Central Payroll Bureau the required member contributions. (b) For the fiscal year beginning July 1, 2010, and each subsequent fiscal year, for a magistrate in chancery or a magistrate in juvenile causes who is eligible for benefits under the Judges' Retirement System, the county where the magistrate serves shall pay to the Judges' Retirement System the employer contributions required to be paid on behalf of the magistrate. (c) For a member or retiree who transferred to the Teachers' Retirement System of the State of Maryland from the Employees' Retirement System of the City of Baltimore, the local system shall pay any excess of the amount to which the member or retiree would have been entitled under the provisions of the local system as they existed as of July 1, 1971, over the amount that is provided under this Division II. (d) For an additional employee or agent of the State Racing Commission who is a member of the Employees' Pension System, the licensees of the State Racing Commission shall pay the employer contributions otherwise required to be made by the State on behalf of the member in the manner that the licensees pay the salary for an additional employee or agent under the Maryland Horse Racing Act. (e) For a member of the State Police Retirement System, the State shall pay the full cost of special death benefits under § 29-204 of this article. (f) For an employee of the Maryland Environmental Service who is a member of the Employees' Retirement System or the Employees' Pension System, the Maryland Environmental Service shall pay to the Board of Trustees the employer contributions otherwise required to be made by the State on behalf of the member. (g) For a court reporter for the Circuit Court for Charles County who is a member of the Employees' Retirement System or the Employees' Pension System, the County Commissioners of Charles County shall pay the employer contributions otherwise required to be made by the State on behalf of the member. (h) (1) Except as provided in subsection (i) of this section, the University System of Maryland shall pay an annual accrued liability contribution equal to an amount that is sufficient to liquidate over not more than 5 years, the increase in the accrued liability by means of annual payments that increase each year based on actuarial assumptions adopted by the Board of Trustees on the recommendation of the actuary. (2) The University System of Maryland: (i) shall pay to the Board of Trustees the amount required under this subsection on July 1 of each year until the increase in the accrued liability is paid in full; and (ii) may prepay all or a portion of the increase in the accrued liability in accordance with a calculation approved by the Board of Trustees. (i) (1) The Medical System, as defined in § 13-301(k) of the Education Article, shall pay an annual accrued liability contribution equal to an amount that is sufficient to liquidate, over not more than 5 years, the increase in the accrued liability determined under § 21-304(d)(2) of this subtitle that is attributable to the retirement of Medical System university personnel, as defined in § 13-301(q) of the Education Article, by means of annual payments that increase each year based on actuarial assumptions adopted by the Board of Trustees on the recommendation of the actuary. (2) The Medical System: (i) shall pay to the Board of Trustees the amount required under this subsection on July 1 of each year until the increase in the accrued liability is paid in full; and (ii) may prepay all or a portion of the increase in the accrued liability in accordance with a calculation approved by the Board of Trustees. (j) (1) For each employee who is subject to the contributory pension benefit, Frederick County shall pay the additional liabilities that result from the contributory pension benefit according to a schedule of amortization that is subject to the approval of the Board of Trustees. (2) For each employee who is subject to the Alternate Contributory Pension Selection under Title 23, Subtitle 2, Part III of this article, Frederick County shall pay the additional liabilities that result from the Alternate Contributory Pension Selection according to a schedule of amortization that is subject to the approval of the Board of Trustees. (k) For each employee of a participating governmental unit that initially elects to provide its employees with the contributory pension benefit between July 1, 2002 and December 31, 2002, inclusive, the participating governmental unit shall pay the additional liabilities that result from the contributory pension benefit according to any increase in the normal cost percentage plus a schedule of amortization that is subject to the approval of the Board of Trustees. (l) For each employee of a participating governmental unit that initially elects to provide its employees with the Alternate Contributory Pension Selection between July 1, 2006, and June 30, 2007, inclusive, the participating governmental unit shall pay the additional liabilities that result from the Alternate Contributory Pension Selection according to any increase in the normal cost percentage plus a schedule of amortization that is subject to the approval of the Board of Trustees. (m) For each employee of the Maryland Transit Administration who is a member of the Law Enforcement Officers' Pension System, the Maryland Transit Administration shall pay to the Board of Trustees the employer contributions otherwise required to be made by the State on behalf of the member. (n) (1) In this section, "elected or appointed official" means an individual who is employed as: (i) a State's attorney; (ii) a sheriff; (iii) a county treasurer; (iv) a county commissioner; (v) an orphans' court judge; (vi) a bingo board member; or (vii) a liquor and license board member. (2) For the fiscal year beginning July 1, 2009, and each subsequent fiscal year, on behalf of the elected or appointed officials of each county who are members of the Employees' Retirement System, the Employees' Pension System, or the Law Enforcement Officers' Pension System, the county where each elected or appointed official is employed shall pay the employer contributions otherwise required to be made by the State on behalf of the member. (o) (1) For the fiscal year beginning July 1, 2009, and each subsequent fiscal year, for a deputy sheriff employed by the Baltimore City Sheriff's Department who is a member of the Law Enforcement Officers' Pension System, Baltimore City shall pay the employer contributions otherwise required to be made by the State on behalf of the member. (2) For the fiscal year beginning July 1, 2010, and each subsequent fiscal year, for an employee of the Baltimore City Sheriff's Department who is a member of the Employees' Retirement System or the Employees' Pension System, Baltimore City shall pay the employer contributions otherwise required to be made by the State on behalf of the member. (p) (1) On and after October 1, 2013, on behalf of its employees who are members of the Employees' Retirement System or the Employees' Pension System, the Injured Workers' Insurance Fund shall: (i) pay an amount equal to the product of multiplying: 1. the aggregate annual earnable compensation of those members; and 2. the normal contribution rate otherwise paid by the State for members of the Employees' Retirement System and the Employees' Pension System; (ii) pay an additional amount equal to 5% of the aggregate annual earnable compensation of its employees who are members of the Employees' Retirement System; and (iii) remit to the Employees' Retirement System or the Employees' Pension System the contributions required to be paid by its employees. (2) Beginning on or before December 31, 2013, and each year thereafter, in addition to the amounts required to be paid under paragraph (1) of this subsection, the Injured Workers' Insurance Fund shall pay a withdrawal liability contribution: (i) as calculated by the actuary of the State Retirement and Pension System; and (ii) in accordance with paragraphs (3) and (4) of this subsection. (3) The participant funding ratio for the Injured Workers' Insurance Fund shall be a fraction that has: (i) as its numerator, the market value of assets for the Employees' Retirement System and the Employees' Pension System reported in the June 30, 2013, annual actuarial valuation for the State; and (ii) as its denominator, the entry age actuarial accrued liability for the Employees' Retirement System and the Employees' Pension System reported in the June 30, 2013, annual actuarial valuation for the State. (4) The withdrawal liability contribution of the Injured Workers' Insurance Fund shall be the complement of the participant funding ratio for the Fund multiplied by the entry age actuarial accrued liability for the Fund based on data submitted as of October 1, 2013, for the Fund.
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