An individual is eligible to participate in the deferred compensation plan if the individual is:
(1) an officer of this State;
(2) an employee of this State, including a contractual employee;
(3) an employee of the Northeast Maryland Waste Disposal Authority;
(4) an independent contractor who performs service under § 21–304(c) of the Education Article; or
(5) an employee of the Maryland Small Business Retirement Savings Board who has been determined by the Board to be an eligible employee under the federal Internal Revenue Code.
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