[§88D-1] Definitions. As used in this chapter, unless the context clearly indicates otherwise:
"Employee" shall have the same meaning as defined in section 76-11.
"Jurisdiction" shall have the same meaning as defined in section 76-11.
"Special pay plan" means a governmental retirement plan that meets the requirements of sections 401(a) and 414(d) of the Internal Revenue Code, and which may be a qualified pick-up plan under section 414(h)(2) of the Internal Revenue Code. [L 2003, c 109, pt of §2]
Section: 88d-1 88d-2 88d-3 88d-4 88d-5 NextLast modified: October 27, 2016