Maryland Code, State Personnel and Pensions § 21-703

(b)(1) Benefits under this Division II may not be forfeited or reduced if the Internal Revenue Service determines that the forfeiture or reduction will negatively affect or invalidate the tax qualified status of any of the several systems.

(2) If the Internal Revenue Service determines that the application of this subtitle would negatively affect or invalidate the tax qualified status of any of the several systems, any forfeiture of benefits that took place before the Internal Revenue Service's determination shall be reversed in accordance with § 21-707 of this subtitle to the extent necessary to comply with the determination.