38-875. Definitions In this article, unless the context otherwise requires: 1. " Board" means the board of trustees of the public safety personnel retirement system established by section 38-848. 2. " Deferred compensation plan" means an eligible deferred compensation plan as defined in section 457(b) of the internal revenue code. 3. " Employer" means any entity that participates as an employer in a retirement system or plan that is administered by the board. 4. " Participant" means any individual who is employed by an employer and who is enrolled in one of the retirement systems or plans administered by the board.
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