Indiana Code § 21-32-3.5-1

"Retirement liabilities"
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Sec. 1. As used in this chapter, "retirement liabilities" means the payments to be made to a fund or funds administered by the board of trustees of the Indiana public retirement system for liabilities of a state educational institution resulting from a withdrawal from such a fund or a freezing of participation under such fund under IC 5-10.2-2-20 and IC 5-10.2-2-21 .

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