California Government Code § 21685

Government Code
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Notwithstanding any other provision of this part, the following definitions govern the construction of this chapter: (a) “Participating employer” means any California public agency, including, but not limited to, any office of the county superintendent of schools, school district, community college district, or public agency defined by Section 20056 that has elected to contract for a tax-preferred retirement savings program for any or all of its employees. (b) “Employer” means any city, county, city and county, district, school district, community college district, county superintendent of schools, and other public authority or body within this state. (c) “Participant” means any person enrolled in a tax-preferred retirement savings program established by this chapter.

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