(a) In this subtitle the following words have the meanings indicated.
(b) “Employees’ system” has the meaning stated in § 31–101 of this title.
(c) “Legislative body” has the meaning stated in § 31–101 of this title.
(d) “Local pension system” means a retirement or pension system established by the legislative body of an eligible governmental unit that is a qualified plan under § 401(a) of the Internal Revenue Code and provides a defined benefit to its participants.
(e) “State system” has the meaning stated in § 20–101(pp) of this article.
(f) “Withdrawal date” means the date that a withdrawal by a participating governmental unit from a State system takes effect.