Maryland Code, Financial Institutions § 9-216.1

(i) The initial subscription for savings accounts; and

(ii) The expense fund.

(2)(i) A capital stock association may use its paid-in surplus to provide amounts required for the expense fund.

(ii) Any paid-in surplus amounts that are allocated to the expense fund under subparagraph (i) of this paragraph may not be used for dividends to holders of capital stock or any other distribution to holders of capital stock except on liquidation.