(a) Filing of plan. The plan of the employees' retirement system of the county shall be filed with the Insurance Department of the State of Maryland and the Internal Revenue Service, United States Treasury Department.
(b) Filing of contract. The contract entered into between the county and the funding agent shall be filed with the Insurance Department of the State of Maryland and the Internal Revenue Service, United States Treasury Department. (Ord. No. 5-152; Ord. No. 6-195, § 1; 1978 L.M.C., ch. 44, § 1.)